Client Acceptance: Firm's Reference /Guidance Notes Description 1 The standard documentation highlights all important matters for consideration, including: • integrity and identification checks on client

accurate? (For example, by frequently reviewing and updating on an annual basis or when there are significant changes) 4 How does the firm address changing circumstances and weaknesses or issues that arise

mitigation measures have been implemented to reduce adverse impacts on water as well as on protected habitats and species directly dependent on water. Measures include, where relevant and depending on the

period? 7 Have any audits been undertaken on a contingent fee basis? (Prohibit such audit) 8 Are there any audit clients where substantial fees are overdue? 9 Are there any significant bad debt write-offs

describe. In case that the firm is a significant component or business unit, does the firm have policies and procedures in place to ensure that significant matters related to the group audit have been

conduct a significant amount of in-house training? How does the firm ensure that their staff understand the knowledge? 13 Discuss how accounting and auditing technical updates are communicated to audit

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

และเชิงระบบนิเวศเพื่อลดผลกระทบในเชิงลบต่อน้ำและแหล่งที่อยู่อาศัยที่ได้รับความคุ้มครอง (protected habitats) ของสัตว์และพืชซึ่งต้องพึ่งพาน้ำโดยตรง โดยมาตรการต่าง ๆ ที่จะนำมาใช้จะต้องสอดรับกับลักษณะของระบบ