perform an engagement prior to accepting an engagement? If no, describe how the firm determines that it can complete the engagement competently If yes, how this decision is reached and whether it is

Disposal • Convention on International Trade in Endangered Species of Wild Fauna and Flora • Convention on Biological Diversity It is highly important to note that in complying with all the rules of this

progression? 8 How do partners / staff become Registered Auditor - how are they appointed / what are the qualifications/ what preparations must be made for this progression? 9 How is the performance of a

is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it

the audit team is based on this 11 Gifts / Hospitality: Should explain the nature and value of gifts and hospitality that may be accepted from and offered to audit clients, their directors, officers and

standardized audit manual, audit policies and procedures on all audit and assurance assignments? And does the firm use specific audit manual for special industries of clients? If yes, Is the audit manual: (a

that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the

indicate that the system of quality management is insufficient. 2) Systemic, repetitive, or other significant deficiencies that require prompt corrective action B2 Does the firm establish the criteria and

) quality risks and (3) responses? 6.1 Please provide the list of circumstances that can have an impact on risk assessment process. 6.2 Please provide a detailed description and schedule of the procedures to

ธุรกิจต้องจัดให้มีโครงสร้างการกำกับดูแลและบริหารจัดการความเสี่ยงด้าน IT โดยอย่างน้อยต้องมีลักษณะดังนี้ 2.1.1 ทำให้เกิดการถ่วงดุลอย่างเป็นอิสระ 2.1.2 สอดคล้องตามหลักการแบ่งแยกหน้าที่ 3 ระดับ (3 Lines of