required? If yes, please describe. 11 Does the firm's policies and procedures include the determination of the engagement team’s: • understanding of, and practical experience with, engagements of a similar
regarding their Listed clients and if so, did this change the nature of services/fees charged? 11 Does the firm document its understanding with the client regarding the services to be performed by obtaining
) 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
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
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