accordance with auditing standard? How does the firm ensure that audit manual reflects up-to-date auditing and accounting standards and guidance? Does the audit manual included requirements that are related to
accordance with the provisions in section 540? 2.3 Have any other partners who have been responsible for significant affiliates (but not as key audit partners); or staff who have been involved in the audit in
Activities 381 225 191 148 N/A N/A Red Activities >381g >225g >191g >148g >50g >50g Note: all thresholds are subject to review every three to five years in accordance with new data and technological