firm’s strategic and business plan. If yes, please describe. 2 How does the firm conduct the estimation of personnel needs (e.g. developing succession plan)? 3 How does the firm deal with the staff
the ethical requirements element? Note: The definitions of 'staff' or 'personnel' in this questionnaire shall include all relevant staff of the audit firm, such as the firm's employees, network provider
procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general
deterioration is not significant, and is justified by a detailed cost-benefit assessment demonstrating both of the following: > the reasons of overriding public interest or the fact that benefits expected from
and continuance of client policies and procedures? If yes, mode of communication. If no, how does the firm inform its personnel or what kind of process that the firm use to ensure that its staff
หรือเกิดความเสียหาย การเสื่อมสภาพดังกล่าวจะต้องอยู่ในระดับที่ไม่มีนัยสำคัญซึ่งจะต้องมีหลักฐานสนับสนุนจากการประเมินต้นทุน-ผลประโยชน์ (cost-benefit analysis) ที่มีรายละเอียดครอบคลุม 2 ประเด็น ดังนี้ เหตุผล