required? If yes, please describe. 11 Does the firm's policies and procedures include the determination of the engagement team’s: • understanding of, and practical experience with, engagements of a similar

- Construction - Emerging Markets - A company entered into the service concession arrangement or the Joint Operation and Joint Investment with grantor If so how are above “normal risk” clients managed/ monitored

/ Rotation: Do they require that: ·  the length of time held by key audit partners and staff is monitored for; and are subject to rotation requirements 5 Contingent Fee Arrangements: Do they ensure that

in flow or hydro-peaking operations) and sediment flow; o measures to protect or enhance habitats • The effectiveness of those measures is monitored in the context of the authorisation or permit