are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers
systems. This may include different modes of land transport, such as: • by motorbus, • tramway, • streetcar, • trolley bus, • underground • elevated railways etc. The transport is carried out on scheduled
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
the scope of work. - Indications that the client might be involved in any criminal activities. - The reasons for the proposed appointment of the firm and nonreappointment of the previous firm. - 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
· a review of the audit work performed by the team member in the current and, where appropriate, the most recent audit that performed by those Partners/staff leaving 2 Joining an Audit Client Have any
matters: · ensure firm’s commercial considerations do not override the quality of work performed; · The firm’s performance evaluations, compensation, and promotion (including incentive systems) with
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
(session time out) หรือการล็อคหน้าจอ (lock screen) อัตโนมัติ เมื่อไม่มีการใช้งานถึงระยะเวลาที่กำหนด เป็นต้น 1. สำนักงานเข้าสังเกตการณ์ (On-site) การตัดออกจากระบบ (session time out) หรือการล็อคหน้าจอ (lock
Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives