the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time

ultimate responsibility over the system of quality management (SOQM) functions within the firm? B3 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how

high risk? Please describe the relevant responses to these risks. A.1 Human Resources Planning: Firm's Reference /Guidance Notes Description 1 Is the firm’s human resource planning in line with the

significant connections between it and this individual; (b)  has work done by the person leaving been reviewed by a more senior audit professional? (c)   if a partner: i.  was the partner in the last 2 years

Table 13 Amber Activities 2022-2025 2026-2030 2031-2035 2036-2040 2041-2045* 2046-2050* Railway Non-Railway See individual articles in Section 4 Shipping, gCO2/t-km 8.9 7.92 7 6 N/A N/A Shipping, gCO2/t

is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it

. Foreign Juristic Person Foreign Juristic Person 2.Non-Listed Companies Non-Listed Companies 1.Non-Listed Companies Non-Listed Companies Non-Listed Companies 2.Overseas Offering Overseas Offering 20,623.02 4

Companies 112,711.91 126 1.Non-Listed Companies Non-Listed Companies 112,711.91 126 Non-Listed Companies 112,711.91 126 2. Foreign Juristic Person Foreign Juristic Person 2.Non-Listed Companies Non-Listed

) 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

and continuance of client policies and procedures? If yes, mode of communication. If no, how does the firm inform its personnel or what kind of process that the firm use to ensure that its staff