facility can credibly demonstrate that the pumped storage will not be charged with an off-peak grid intensity that is higher than the intensity of the electricity that it will displace when it is discharged
regarding attitude of client’s owners / management; • whether firm is aggressively concerned with keeping fees low; • indications of an imposed limitation of scope; • indications that client could be involved
the audit team is based on this 11 Gifts / Hospitality: Should explain the nature and value of gifts and hospitality that may be accepted from and offered to audit clients, their directors, officers and
progression? 8 How do partners / staff become Registered Auditor - how are they appointed / what are the qualifications/ what preparations must be made for this progression? 9 How is the performance of a
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
is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it
that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the