activities? A7 Does the firm perform post-issuance reviews of selected engagements as part of its monitoring procedures? If yes, please provide us with the method for selecting engagement to review

significant part of partner portfolio and/ or where client prestigious? 6 How does firm deal with situation where pressures on fee by a client? 7 Have any audit clients been retained by reducing audit fees? 8

common employment and other means, and evaluating whether any of those services might impair independence? a. If “yes,” identify the relevant policies and procedures. b. If “no,” describe how the firm

or part- time auditors and individuals in the service delivery center) If yes, please describe. 2 How does the firm determine staffing requirements and minimum qualifications for each position? (full

principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please

• operation of funicular railways, aerial cableways etc. if part of urban or suburban transit systems. Operations only For scheduled passenger road transport, the activity complies with the following criteria