Questionnaire No. Particulars Reference /Guidance Notes Description Risk Assessment Process for Governance and Leadership element A1 What are the quality risks in Governance and Leadership element

confidence in service quality? (e.g. firm's SOQM, firm's strategy and governance & leadership, transparency report, firm inspection results, non-compliance with law and regulation and responses to emerging

of all considerations and justification where firm chooses to safeguards against rather than eliminate a threat; ·    prohibit audit team members from making or assuming responsibility for management