seven years. 2.2 In calculating the time-on period, has any key audit partner who acted in a combination of key audit partner roles?, if any, does the key audit partner serve a “cooling-off period” in

. For example, demonstrating that there is no combination of the following in the merit order: (1) mid-merit coal and (2) gas used at times of peak demand. For any new project the executor must also

); • unfamiliar systems and in-house expertise to assess them; • understanding and evaluation of controls on complex systems; and • effect of Internet and e-commerce. 2 How is firm dealing with greater use of