staff, and any staff in the audit firm's delivery center. A.1 General Policies and Procedures: Firm's Reference /Guidance Notes Description 1 Whether the firm has designated Ethics Partner who takes
of the project. Additional shipping criteria 3.5.1. Shipping Sector The shipping sector is global, and vessels produced in different parts of the world possess roughly similar characteristics. Ships
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
individual's understanding of the entity's industry and relevant experience for engagements of similar nature and complexity before assigning them as an EQr to an engagement? - How does the firm consider the
procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general