client relationship partners or does the Registered Auditor conduct this role? If so – how is professional independence maintained? 5 How does firm deal with client retention where client forms a
criteria are non-compliant 4920 4931 Transport 4.2.3 Urban and suburban passenger land transport climate change mitigation This class includes land transport of passengers by urban or suburban transport
following questions. - Do personnel have an appropriate professional level or specialized expertise on difficult or contentious matters? If no, How does the firm deal with this situation? Does the firm have a
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
และเขตปริมณฑล (Urban and suburban passenger land transport) การลดการปล่อยก๊าซเรือนกระจก หมวดหมู่นี้รวมถึงการขนส่งผู้โดยสารทางบกโดยระบบขนส่งในเขตเมืองและเขตปริมณฑล ซึ่งอาจรวมถึงรูปแบบต่าง ๆ ของการขนส่ง