can timely identify, capture, process, communicate and maintain relevant and reliable information for supporting the SOQM? 3 How does the firm keep the communicated information current, meaningful and

procedure to evaluate the effect of the identified deficiencies? If yes, please describe those criteria and procedure. B3 Does the firm communicate (Audit Compliance Review Report) with specific corrective

Does the firm have documented responses e.g., policies and procedures appropriate to the size and nature of the firm? B9 Does the firm’s leader communicate its policies for quality to its personnel? If

resources when an engagement team faces a high workload engagement, such as high volume of work than expected or low recovery rate? 7 Does the firm communicate the identity and role of the engagement partners

, integrity, and objectivity rules. 5 Does the firm communicate its policies for independence to its personnel? If yes, describe how the firm communicates its policies? Do professionals have access to guidance

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