staff levels. 4 What is the focus / objectives for audit staff at job evaluations and at appraisals – what is emphasized, commercial objectives or technical ability? 5 Does the firm include quality of

); • Changes in the scope of engagement; • Changes in the strategic focus or composition of the firm; • Existing conditions that would have caused the firm to reject the client had such conditions existed at the

comply with water discharge permits from the relevant local authorities. Emissions that pollute the air must have the required permits and comply with relevant regulations (with particular focus on