ultimate responsibility over the system of quality management (SOQM) functions within the firm? B3 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how
work done is appropriate? 2 Do the firm’s responses to quality risks specify assigning the responsibility for reviewing all reports, financial statements, and working papers to a reviewer who is senior
responsibility of all independence issues? If yes, Does he/she have the seniority, experience, authority and resources and take responsibility for the adequacy of firm’s procedures? 2 For firms without designated
12.48453 ASAP 12,483,000 1.71942 ASEFA 3,122,500 0.56773 ASIA 463,000 0.14469 ASIAN 71,916,668 8.83402 ASIMAR 5,808,541 2.24884 ASK 11,441,408 2.16758 ASN 378,107 0.20198 ASP 48,631,339 2.30956 ASW
3,106,698 0.56485 ASIA 460,000 0.14375 ASIAN 67,194,054 8.25391 ASIMAR 5,780,142 2.23784 ASK 9,792,916 1.85527 ASN 377,912 0.20188 ASP 47,888,070 2.27426 ASW 28,860,401 3.37107 ATP30 4,549,208 0.66674 AU
3,094,799 0.56269 ASIA 460,000 0.14375 ASIAN 64,341,941 7.90357 ASIMAR 5,780,146 2.23784 ASK 9,391,014 1.77913 ASN 377,907 0.20187 ASP 48,216,816 2.28987 ASW 27,838,100 3.25165 ATP30 4,598,209 0.67392 AU
0.24640 ASIA 460,000 0.14375 ASIAN 63,249,327 7.76935 ASIMAR 5,780,137 2.23784 ASK 7,685,884 1.45609 ASN 377,911 0.20188 ASP 41,911,759 1.99044 ASW 23,503,540 2.74535 ATP30 712,798 0.10447 AU 14,361,354
16.31796 ASAP 6,072,099 0.83638 ASEFA 3,137,700 0.57049 ASIA 460,000 0.14375 ASIAN 62,671,636 7.69839 ASIMAR 5,780,146 2.23784 ASK 8,302,893 1.57298 ASN 377,910 0.20187 ASP 47,902,241 2.27493 ASW 24,681,400
0.58320 AS 82,887,421 16.35237 ASAP 6,087,101 0.83844 ASEFA 3,150,300 0.57278 ASIA 460,000 0.14375 ASIAN 69,868,106 8.58238 ASIMAR 5,780,137 2.23784 ASK 7,952,487 1.50660 ASN 377,907 0.20187 ASP 48,296,757
0.76438 ASEFA 3,148,500 0.57245 ASIA 460,000 0.14375 ASIAN 70,915,218 8.71101 ASIMAR 5,756,140 2.22855 ASK 8,454,617 1.60173 ASN 377,908 0.20187 ASP 49,007,162 2.32741 ASW 22,987,087 2.55662 ATP30 4,399,103