. 2 When the relevant quality risk items are identified, how does the audit firm develop any procedures or processes to assess the level of quality risks? Please provide the details of followings

and to develop appropriate responses e.g., relevant policies and procedures. B14 Describe how the firm continually evaluates client relationships, other non-audit services, and specific engagements so

The physical climate risks that are material to the activity must been identified from those listed in table 18 by performing a robust climate risk and vulnerability assessment with the following steps