accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in

current Taxonomy the executor of the project must additionally (to the criteria indicated in the activity card 4.1.3) adhere to the following rules: • All technically feasible and ecologically relevant

exclusively or principally for an audit engagement? 16 Did the firm adequately address other possible threats to independence and objectivity and take appropriate actions, including withdrawing from an