this factor when assigning audit engagements to the partners and the EQCRs to ensure that both have ample amount of time to get involved with the engagements. 6. Monitoring To enable the audit firms to

come due, and/or an inability to convert assets into cash. Liquidity in the banking system during 2019 was ample due to slower growth of net loan; in fact, deposits saw stronger growth than loans

the banking system during 2018 was ample due to continual growth of both loans and deposits. However, liquidity management at given periods may vary from bank to bank, depending on its liquidity