Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with

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

are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers

; - Experts are available, if needed; - Individuals meeting the criteria and eligibility requirements to perform engagement quality review are available, where applicable; - Intellectual resources are available

accountant and another firm is engaged to perform segments of the engagement? If yes, describe how the firm confirms the independence of such other firms 15 Any audit partners where they are employed