. Intellectual resources G Intellectual resources Firm's Reference /Guidance Notes Description 1 Does the firm have the process to ensure that intellectual resources (e.g., including material training
; - 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
describe. In case that the firm is a significant component or business unit, does the firm have policies and procedures in place to ensure that significant matters related to the group audit have been
fossil fuels 492 - Other land transport (including 4921, 4922, 4923) • For road freight vehicle and component manufacturers, purchasers and operators, any proportion of a vehicle or fleets cargo being made