. 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
this include accounting systems or relating to the production of financial statements 3 Valuation Services: Does the firm conduct any valuation work for audit client –what is provided? 4 Actuarial