A. RAP & Client Acceptance A.0 Risk Assessment Process for Acceptance and Continuance of Client Relationships and Specific Engagement element: Firm's Reference /Guidance Notes Description 1 What are
decisions for audit client; · operate an enforcement mechanism to promote compliance with the policies and procedures; ขึ้ · require the Ethics Partner to carry out appropriate investigations, where the
party because it is required to communicate about non-compliance with laws and regulations (NOCLAR) committed by a client to the appropriate regulator; - The firm may consider the network firm as a
to key members of client management and those charged with governance? 8 Do engagement partners have the appropriate capabilities, competence, authority and time to perform the role? 9 Are the
and to develop appropriate responses e.g., relevant policies and procedures. B14 Describe how the firm continually evaluates client relationships, other non-audit services, and specific engagements so
policies and procedures and reference materials which include materials related to the client it serves? If yes, Please describe the policies and procedures. How does the firm ensure that all audit staffs
mitigation measures have been implemented to reduce adverse impacts on water as well as on protected habitats and species directly dependent on water. Measures include, where relevant and depending on the
และเชิงระบบนิเวศเพื่อลดผลกระทบในเชิงลบต่อน้ำและแหล่งที่อยู่อาศัยที่ได้รับความคุ้มครอง (protected habitats) ของสัตว์และพืชซึ่งต้องพึ่งพาน้ำโดยตรง โดยมาตรการต่าง ๆ ที่จะนำมาใช้จะต้องสอดรับกับลักษณะของระบบ