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
to allocate GHG emissions to the biomass for energy purpose based on energy content of the biomass-based products. For such facilities, only the biomass for energy purposes need to meet the GHG
establishing a specific time period to make that evaluation? If yes, do the conditions include: • significant changes in the client (such as ownership, management, nature of business or financial position
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
significant connections between it and this individual; (b) has work done by the person leaving been reviewed by a more senior audit professional? (c) if a partner: i. was the partner in the last 2 years
พื้นฐานของค่าความร้อน (energy content) ของผลิตภัณฑ์ชีวมวลนั้น ๆ และแบ่งสัดส่วนการปล่อยก๊าซเรือนกระจกออกเป็น 2 ส่วน ได้แก่ ส่วนที่เกิดจากการผลิตผลิตภัณฑ์ชีวมวลเพื่อวัตถุประสงค์ด้านพลังงาน และส่วนที่เกิด
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