documented. 7 Does the firm specify conditions that require evaluation of a specific client or engagement, obtaining relevant information to determine whether the relationship should be continued, and

changes of professional standard, client's industry specific pronouncements and relevant regulations that the firm needs to comply in operating SOQM and performing engagements? (e.g., receiving professional

Companies: Are there any Listed Company audit clients where the total fees regularly are more than 5%? 4 If new audit firm – are they obtaining external independent quality management reviews where fee income

obtaining audit evidence) ผลการประเมิน คำอธิบาย ประเภทการวัดผล Maturity Level 1 (M1) Maturity Level 2 (M2) Maturity Level 3 (M3) Maturity Level 4 (M4) Maturity Level 5 (M5) หมวดที่ 1 การกำกับดูแลและบริหาร