thresholds from Table 13: Table 14. Red (non-compliant) activities for the shipping sector Assets Explanation Crude Oil Tankers and Liquefied Gas Tankers Assets which are dedicated to transporting fossil fuels

quality objective as mentioned in TSQM1 and 2? If not, please provide the details of the minimum objectives that are absent and describe any reasons for their absense. 1.2 Does the audit firm completely

กับเกณฑ์สีเขียว โดยเงื่อนไขนี้ใช้กับเรือที่ถูกจัดว่าเป็นเรือขนส่งก๊าซธรรมชาติเหลว (Liquified natural gas (LNG) carriers) หรือเรือบรรทุกน้ำมันดิบ (Crude Oil Tankers) เรือสินค้าเทกองแห้ง ที่ใช้ในการขนส่ง

system of quality management (SOQM)? If yes, Does the firm leadership provide the designated partner with the required authority and resources and take responsibility for the adequacy of firm’s response

programs/checklist for monitoring element and does the firm change or update its TSQC monitoring programs/checklists to cover activities mentioned in TSQM? If yes, please provide us with those monitoring

process work? How often are job evaluations made? 3 Does the firm have job evaluation forms or criteria specific (e.g., job portfolio) for each staff level? Please provide us with evaluation forms of all

the audit will be objective and document the rationale for that conclusion? 11 Were the procedures the firm follows to provide reasonable assurance that new or revised regulations, interpretations, or

activities and provide quality services? This includes: (a) What channels and methods are used? (b) What is the frequency of communication? (c) How does the firm ensure appropriate communication for the

quality management of audit engagement? 2 Where are standard audit manuals kept? Do the firm policies and procedures maintain or provide its personnel access to adequate and up-to-date audit manual, firm’s