for the transport sector. Some transport activities in the Section 4.2 (Activity Thresholds and criteria) will refer to this sectoral transport table Main thresholds Additional criteria 2022-2025 2026

nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise

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

evaluate clients risk? 5 Regarding integrity checks, does the firm conduct, for example: • communications with existing or previous professional accountants; • inquiry of personnel/third parties such as

Professional Services 28 Companies Under Rehabilitation 29 Mining 30 Others 2.MAI MAI 2,279.90 8 Services 20.00 1 Agro & Food Industry Resources 400.00 1 Technology Financials Industrial 290.00 2 Consumer

Electronic Components 22 Steel 200 1 23 Construction Services 24 Home & Office Products 25 Property Funds and Real Estate Investment Trust 26 Packaging 27 Professional Services 28 Companies Under

communicated to the group auditor? 6 How does the firm ensure that engagement teams exercise appropriate professional judgment and skepticism? 7 Does the Service Delivery Center perform audit procedures for the

through computer software databases containing professional and regulatory literature). b. If “no,” describe how the firm obtains reasonable assurance that it is aware of the applicable independence

assurance that it deals appropriately with: (a) complaints and allegations that the work performed by the firm fails to comply with professional standards (including TSQM) and regulatory and legal

ก๊าซเรือนกระจกสูงกว่าที่กำหนดไว้ในเกณฑ์สีเขียวของตารางที่ 11 491 (รหัสย่อยทั้งหมด) การขนส่ง 4.2.1 การขนส่งทางรถไฟ (Transport via railways) การลดการปล่อยก๊าซเรือนกระจก การขนส่งผู้โดยสารและ/หรือการขนส่ง