-time or part-time auditors and individuals in the service delivery center) 3 Does the firm always acquire satisfactory references when engaging senior and high-level audit staff? 4 Does the firm examine

that: ·  all partners, senior or other members of the firm notify the firm regarding potential employment with any audit client of the firm; and ·  whether they be removed from the engagement team; and

accept marginal /unsatisfactory accounting / disclosure, including “opinion shopping”? 10 How does firm deal with domineering/awkward personalities at Board or senior management level? 11 How does firm

work done is appropriate? 2 Do the firm’s responses to quality risks specify assigning the responsibility for reviewing all reports, financial statements, and working papers to a reviewer who is senior

taxonomy, the entity being evaluated must first comply with all laws, regulations and requirements established by the law of Thailand or the law of the country where the activity takes place. The criteria

@sec.or.th, yaowalukc@sec.or.th, jiratthikal@sec.or.th ES00057 การผ่อนผันการปฏิบัติตามหลักเกณฑ์ product limit/concentration limit สำหรับกองทุนรวมสำหรับผู้ลงทุนในต่างประเทศ (country fund) บลจ. ฝ่ายนโยบายผู้