are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers
firm’s strategic and business plan. If yes, please describe. 2 How does the firm conduct the estimation of personnel needs (e.g. developing succession plan)? 3 How does the firm deal with the staff
client relationship partners or does the Registered Auditor conduct this role? If so – how is professional independence maintained? 5 How does firm deal with client retention where client forms a
the firm: Firm's Reference /Guidance Notes Description 1 How does the firm establish the internal communication process to enable personnel and engagement teams to understand and carry out the SOQM
appropriate experience and ability, and necessary authority, to assume that responsibility. If yes, is their appropriate experience and ability sufficient to identify and understand quality management issues