· a review of the audit work performed by the team member in the current and, where appropriate, the most recent audit that performed by those Partners/staff leaving 2 Joining an Audit Client Have any
turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their
) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in
that do not follow Table 11. The screening table on Bioenergy in Section 4.1. will refer to the specific Bioenergy Thresholds presented here. Bioenergy green thresholds have been calculated separately
firm have any processes in place to establish a culture that promotes the quality of SOQM with objective of taking into consideration the public interest? Please describe. Please provide details of the
(f) changes to policies and procedures C2 Does the firm have channels for firm personnel to raise any concerns in a manner that enable them to come forward without fear of reprisals? If yes, please
); • Changes in the scope of engagement; • Changes in the strategic focus or composition of the firm; • Existing conditions that would have caused the firm to reject the client had such conditions existed at the
quality objective as mentioned in TSQM1 and 2? If not, please provide the details of the minimum objectives that are absent and describe any reasons for their absense. 1.2 Does the audit firm completely
is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it
) สำหรับบริษัทระบุชื่อและหน้า ของเอกสารที่เกี่ยวข้องที่นำส่งเพื่อพิจารณา *กรุณานำส่งเป็น File แยก ไม่ Embedded File มาในเอกสาร Checklist นี้* 8 I คำถามเกี่ยวกับมาตรการควบคุมและข้อมูลเพิ่มเติม 9 J (ให้บริษัท