Leisure 1,962.10 2 14 Industrial Materials and Machinery 15 Printing and Publishing 16 Property Development 16,153.90 10 17 Paper and Printing Materials 18 Fashion 19 Transportation and Logistics 5,400.00 3

Materials and Machinery 15 Printing and Publishing 16 Property Development 27,945.00 14 17 Paper and Printing Materials 18 Fashion 19 Transportation and Logistics 18,000.00 1 20 Automotive 200.00 1 21

-time or part-time auditors and individuals in the service delivery center) 3 Does the firm always acquire satisfactory references when engaging senior and high-level audit staff? 4 Does the firm examine

option. Table 15. Transportation sector activities criteria and thresholds Thresholds and criteria for activities in the transportation sector Table 11 summarizes key reference thresholds and indicators