turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their

; - Experts are available, if needed; - Individuals meeting the criteria and eligibility requirements to perform engagement quality review are available, where applicable; - Intellectual resources are available

Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with

materials regarding the applicable independence? 6 Are ethics policies and procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff

development. ** Post-sunset dates, amber certification is no longer available ** Energy efficiency measures are covered under these energy sector criteria by the very means of establishing thresholds using

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

Leisure 1,962.10 2 14 Industrial Materials and Machinery 15 Printing and Publishing 16 Property Development 16,153.90 10 17 Paper and Printing Materials 18 Fashion 19 Transportation and Logistics 5,400.00 3

Materials and Machinery 15 Printing and Publishing 16 Property Development 27,945.00 14 17 Paper and Printing Materials 18 Fashion 19 Transportation and Logistics 18,000.00 1 20 Automotive 200.00 1 21

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

of percentage for each source including the network firm, the TSQM manual published by TFAC, and internal development? 4 How does the firm design organizational structure for the risk assessment