Including the profit margins in the associated companies based on the equity method. 3 Describe the nature and proportion of other incomes. In this regard, each significant income shall be displayed in a
structure during the past 1-2 years is required, as the case may be. 2 Including the profit margins in the associated companies based on the equity method. 3 Describe the nature and proportion of other
/9692p.xlsx QAQR-02.xlsx 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
or visit www.icgn.org. 3 4 © International Corporate Governance Network (2014) 5 Preamble The ICGN Global Governance Principles (“the Principles”) describe the responsibilities of boards and
the quality risks in Acceptance and Continuance of Client Relationships and Specific Engagement element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1
., defining materiality, policy commitments, setting objectives and KPIs, reporting management actions and performance. An area of comparative weakness is indicator 5.01 which asks whether the company provides
risks to improve data availability? Risk Management a) Risk identification and assessment processes: Describe process of identifying and assessing climate-related risks, also for each product and
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
internal control environment. · Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. · Indications of an inappropriate limitation in the scope of work
business and market environment; multidimensional development of ecosystem by taking into account views and opinions from all stakeholders; and focusing on root cause or target group in order to provide