that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the
or part- time auditors and individuals in the service delivery center) If yes, please describe. 2 How does the firm determine staffing requirements and minimum qualifications for each position? (full
for a period sufficient to meet the needs of the firm or as required by law or regulation? If yes, Please describe the policies and procedures. _x000D_&1#&"Tahoma"&12&KC0C0C0 SEC Classification : ใช้
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
(the “time-on” period)? 2.1 For Listed Companies: Has any key audit partner who was rotated off returned to a position of responsibility in the audit within a period of (“the cooling-off period”) - five
the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time
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
eligible as green, the ship must comply with the threshold for the time of the particular period (bond or loan period, data collection timeframe etc.). Ships that are not zero-emissions must provide a
element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1 Information System: Firm's Reference /Guidance Notes Description 1 How does the firm determine what
(session time out) หรือการล็อคหน้าจอ (lock screen) อัตโนมัติ เมื่อไม่มีการใช้งานถึงระยะเวลาที่กำหนด เป็นต้น 1. สำนักงานเข้าสังเกตการณ์ (On-site) การตัดออกจากระบบ (session time out) หรือการล็อคหน้าจอ (lock