years. Evidence of such programmes might be the current development of renewable energy facilities that are due to come online in the near term, or the auction of PPAs for renewables. AND / OR • The
, procedures, checklist, and system of quality management is appropriately revised to address the observed deficiencies. B8 Review the previous year’s ACR report with the current year and find out how the action
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
and immediate family members? 13 Does the firm have any engagements where it acts as a principal auditor or accountant and another firm is engaged to perform segments of the engagement? If yes, describe
Notes Description 1 Is the firm's ITGC in line with the SEC's IT guidance? Does the firm engage IT specialist to review the firm's ITGC? If yes, please describe the frequency of the review and the
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
, for example, a methodology, industry or subject matter specific guide; and - The firm is able to complete the engagement within the reporting deadline. 4 Does the firm inform personnel of its acceptance
quality risks that require the assignment of responsibility for the appointment of engagement quality reviewer? If yes, please describe the responses and indicate who is assigned to the responsibility. Has
, identification of quality risks, assessment of quality risk levels, and identification of relevant responses to reduce the identified quality risk levels? 1.1 Does the audit firm completely identify minimum
ระดับองค์กร 1 0 1 โครงสร้างการกำกับดูแล 1 0 1 D1 #8 x x x 2.1 1 2.1 #1 มีโครงสร้างการกำกับดูแลและบริหารจัดการ IT Risk ที่มีการถ่วงดุลอำนาจ (check and balance) และมีการแบ่งแยกหน้าที่ (segratation of duties