standardized audit manual, audit policies and procedures on all audit and assurance assignments? And does the firm use specific audit manual for special industries of clients? If yes, Is the audit manual: (a
high risk? Please describe the relevant responses to these risks. A.1 Human Resources Planning: Firm's Reference /Guidance Notes Description 1 Is the firm’s human resource planning in line with the
assurance that it is not continuing a relationship, which should be discontinued. 8 Does the firm have any particularly risky clients or risky industry? - Finance and Securities - Banking - Digital Assets
assurance that it deals appropriately with: (a) complaints and allegations that the work performed by the firm fails to comply with professional standards (including TSQM) and regulatory and legal
through computer software databases containing professional and regulatory literature). b. If “no,” describe how the firm obtains reasonable assurance that it is aware of the applicable independence
24,940,868 0.65462 HFT 29,773,700 4.52189 HL 14,264,299 5.24423 HMPRO 47,209,206 0.35897 HPF 560,500 0.11926 HPT 1,391,605 0.21019 HTC 667,902 0.33235 HTECH 18,944,697 6.31489 HUMAN 28,123,520 3.24212 HYDRO
5.18426 HMPRO 44,473,895 0.33817 HPF 560,500 0.11926 HPT 1,566,689 0.23663 HTC 1,449,002 0.72104 HTECH 18,927,699 6.30923 HUMAN 21,962,025 2.53181 HYDRO 62,952 0.02018 ICC 3 0.00000 ICHI 70,352,389 5.41172
560,500 0.11926 HPT 1,267,500 0.19144 HTC 1,439,801 0.71646 HTECH 18,770,903 6.25696 HUMAN 24,059,920 2.77366 HYDRO 62,945 0.02018 ICC 303 0.00010 ICHI 67,986,501 5.22973 ICN 16,339,549 2.59337 IFEC
4.00516 HL 16,193,850 5.95362 HMPRO 12,128,868 0.09223 HPF 560,500 0.11926 HPT 1,219,000 0.18412 HTC 1,843,401 0.91730 HTECH 2,229,000 0.74300 HUMAN 20,882,320 2.40734 HYDRO 62,939 0.02018 ICC 7,003 0.00241
6.43683 HUMAN 24,251,820 2.79578 HYDRO 62,933 0.02018 ICC 3 0.00000 ICHI 67,825,400 5.21734 ICN 16,249,446 2.57907 IFEC 3,443,800 0.17041 IFS 3,480,335 0.70523 IHL 6,327,911 1.06745 IIG 2,259,617 2.07830