Does the firm have access to current guidance materials regarding the applicable independence, integrity, and objectivity requirements? a. If “yes,” describe the source of such material (such as access
) 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
expected from the plant cannot, for reasons of technical feasibility or disproportionate cost, be achieved by alternative means that would lead to a better environmental outcome (such as refurbishing of
do they report the results of their SOQM functions to the ultimate responsible person of SOQM? Please describe any communication methods used. b) How frequently do they need to report the results of
CPD for registered auditors? 5 Is there a training policy for other audit issues of Listed Companies? 6 Are these CPD targets communicated to each individual? If yes, how? 7 Are these targets different
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
the quality risks in Acceptance and Continuance of Client Relationships and Specific Engagement element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1
ปฏิบัติงาน • ระดับที่ 2 (second line of defense) : การบริหารความเสี่ยงและกำกับดูแลการปฏิบัติตามกฎหมายและหลักเกณฑ์ที่เกี่ยวข้อง • ระดับที่ 3 (third line of defense) : การตรวจสอบ N/A Yes/Partial/No N/A N/A N
that it delivers to the intended external parties? (e.g. publishing a transparency report on the firm's website and presenting it to the audit committee.) 4 Does the firm specify the types of significant
จัดการความเสี่ยง (status of risk treatment) N/A Yes/Partial/No N/A N/A N/A N/A N/A 1 0 1 D1 #23 x x x 2.2.1 (2) 7 2.2.1 (2) #7 การติดตามและทบทวนความเสี่ยง (risk monitor and review) ควรจัดให้มีกระบวนการ