process work? How often are job evaluations made? 3 Does the firm have job evaluation forms or criteria specific (e.g., job portfolio) for each staff level? Please provide us with evaluation forms of all

are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers

the scope of work. - Indications that the client might be involved in any criminal activities. - The reasons for the proposed appointment of the firm and nonreappointment of the previous firm. - The

matters: ·     ensure firm’s commercial considerations do not override the quality of work performed; ·     The firm’s performance evaluations, compensation, and promotion (including incentive systems) with

และมาตรการรักษาความมั่นคงปลอดภัยการเข้าถึงระบบ IT ที่มีนัยสำคัญจากเครือข่ายภายนอก (Teleworking, Work form home) อย่างไร 8.5 8.5.2 28 ในการปฏิบัติงานที่มีการใช้อุปกรณ์เคลื่อนที่ (mobile device) เพื่อเข้า

·  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

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

16,676,502 2.04463 AUCT 13,438,190 2.44331 AURA 44,384,502 3.32717 AWC 35,660,709 0.11143 AYUD 335,001 0.08606 B 204,791,333 5.91838 B-WORK 1,000 0.00027 B52 4,579,720 0.62111 BA 25,623,549 1.22017 BABA80

1.76078 AUCT 10,417,304 1.89406 AURA 43,167,801 3.23597 AWC 38,563,621 0.12050 AYUD 334,600 0.08596 B 414,210,400 11.97050 B-WORK 1,000 0.00027 B52 4,579,722 0.62111 BA 24,138,156 1.14944 BABA80 45,172,881

2.74506 ATP30 4,548,710 0.66666 AU 16,388,802 2.00936 AUCT 12,808,300 2.32878 AURA 48,883,402 3.66442 AWC 50,712,806 0.15847 AYUD 334,600 0.08596 B 498,483,800 2.05800 B-WORK 1,000 0.00027 B52 4,579,723