institution, insurance, construction, digital assets) obtain/maintain the required specialist knowledge? Does the firm have special training/or tailor-made programs for specific client industries? 15 Do the
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
transport of employees; • passenger transport by man- or animal-drawn vehicles. Operations only Direct (tailpipe) CO2 emissions of the vehicle are zero N/A The activities that are not compliant with green