are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers

through computer software databases containing professional and regulatory literature). b. If “no,” describe how the firm obtains reasonable assurance that it is aware of the applicable independence

fossil fuels 492 - Other land transport (including 4921, 4922, 4923) • For road freight vehicle and component manufacturers, purchasers and operators, any proportion of a vehicle or fleets cargo being made