unresolved matters preventing completion of the engagement quality review. • The documentation may be finalized after the date of the engagement report, but before the assembly of the final engagement file. If

procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general

staff, and any staff in the audit firm's delivery center. A.1 General Policies and Procedures: Firm's Reference /Guidance Notes Description 1 Whether the firm has designated Ethics Partner who takes

TEU 6.7 4.5 2.2 0 17 Container 12000-14500 TEU 4.6 3.1 1.5 0 18 Container 14500+ TEU 4.6 3.1 1.5 0 19 General cargo 0-4999 DWT 24.2 16.1 8.1 0 20 General cargo 5000-9999 DWT 16.7 11.1 5.6 0 21 General