, including knowledge of relevant information technology; • knowledge of relevant industries in which the clients operate; • ability to apply professional judgment; • Understanding of the firm’s system of

20 Automotive 21 Electronic Components 22 Steel 23 Construction Services 2,740.10 2 24 Home & Office Products 30.00 1 25 Property Funds and Real Estate Investment Trust 1,000.00 1 26 Packaging 27

Electronic Components 22 Steel 200 1 23 Construction Services 24 Home & Office Products 25 Property Funds and Real Estate Investment Trust 26 Packaging 27 Professional Services 28 Companies Under

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

standardized audit manual, audit policies and procedures on all audit and assurance assignments? And does the firm use specific audit manual for special industries of clients? If yes, Is the audit manual: (a