important matters for consideration on the firm’s competence to conduct the audit, for example: - Firm personnel have knowledge of relevant industries or subject matters; - Firm personnel have experience with

nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise

Agribusiness 6,600.00 3 02 Banking 11,739.80 4 03 Construction Materials 33,000.00 2 04 Petrochemicals and Chemicals 10,000.00 1 05 Commerce 12,000.00 2 06 Information & Communication Technology 27,168.88 4 07

Agribusiness 02 Banking 118,214.17 5 03 Construction Materials 04 Petrochemicals and Chemicals 05 Commerce 5,200.00 3 06 Information & Communication Technology 600.00 1 07 Electrical Products and Computer 08