); • 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
emission intensity (gCO2 per unit of production). In order to achieve a certain threshold, the activity must reduce its emission intensity, including by implementing measures to improve efficiency as an
, identification of quality risks, assessment of quality risk levels, and identification of relevant responses to reduce the identified quality risk levels? 1.1 Does the audit firm completely identify minimum
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
unpaid fees. 19 Describe the firm’s policies and procedures for withdrawing from an engagement if effective safeguards to reduce threats to independence to an acceptable level cannot be applied (consulting