efficiency of monitoring activities, how does the firm establish monitoring cycle for regular monitoring activities within a year? Please provide the monitoring schedule of each TSQM elements' activities and

) quality risks and (3) responses? 6.1 Please provide the list of circumstances that can have an impact on risk assessment process. 6.2 Please provide a detailed description and schedule of the procedures to

turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their

that are responsible for ensuring the firm upholds its public interest responsibilities. Please provide any relevant pieces of evidence briefly, e.g., the audit firm's vision and mission statements, or

routes normally following a fixed time schedule, entailing the picking up and setting down of passengers at normally fixed stops. The class also includes: • town-to-airport or town-to-station lines