the required review procedures have been performed to achieve the objectives of the EQR. • The date of completion of the engagement quality review which shall be completed before the engagement report
emission intensity (gCO2 per unit of production). In order to achieve a certain threshold, the activity must reduce its emission intensity, including by implementing measures to improve efficiency as an
); • 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