responses e.g., relevant policies, procedures, and documentation on an annual basis. B16 Has the firm developed or adopted other quality management materials? If “yes,” describe those materials: B17 Does the

registered auditor monitored, and what measures are taken to address poor performance? 10 Is the work of all registered auditors in the firm, including partners, subject to quality review from network firms or

) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in

targeted audience? 2 How does the firm manage internal communication channels and/or methods to ensure that the most appropriate approaches are taken in urgent circumstance? (e.g., using multiple channel and

on an ongoing basis or what process taken to reduce that risk. 9 How is client continuance dealt with in the cases of proposed or ongoing litigation? 10 Has the firm been in any tender process

Aqueduct etc.). If assets or activities are located in water-stressed areas, ensure that water use and conservation management plans, developed in consultation with relevant local entities, have been