reserve? A3 Does the monitoring process required those performing the engagement or the engagement quality management review are not involved in inspecting the engagements? A4 Does the firm have monitoring

independence policies and procedures from all firm personnel? 9 Does the firm have Confidentiality Declaration from all its employees? 10 Are there procedures to ensure that any external consultant involved in

the scope of work. - Indications that the client might be involved in any criminal activities. - The reasons for the proposed appointment of the firm and nonreappointment of the previous firm. - The

staff along with necessary interpretations and quality management standards. 14 How does the firm ensure that those involved in special audits or audit clients in a specialized industry (e.g., financial

involved in the engagements? How does the firm oversee the work that is assigned? And how does the firm address the review of their work? 4 How does the firm document the performance of these

expected from the plant cannot, for reasons of technical feasibility or disproportionate cost, be achieved by alternative means that would lead to a better environmental outcome (such as refurbishing of