accurate? (For example, by frequently reviewing and updating on an annual basis or when there are significant changes) 4 How does the firm address changing circumstances and weaknesses or issues that arise
establishing a specific time period to make that evaluation? If yes, do the conditions include: • significant changes in the client (such as ownership, management, nature of business or financial position
describe. In case that the firm is a significant component or business unit, does the firm have policies and procedures in place to ensure that significant matters related to the group audit have been
significant connections between it and this individual; (b) has work done by the person leaving been reviewed by a more senior audit professional? (c) if a partner: i. was the partner in the last 2 years
conduct a significant amount of in-house training? How does the firm ensure that their staff understand the knowledge? 13 Discuss how accounting and auditing technical updates are communicated to audit
indicate that the system of quality management is insufficient. 2) Systemic, repetitive, or other significant deficiencies that require prompt corrective action B2 Does the firm establish the criteria and
deterioration is not significant, and is justified by a detailed cost-benefit assessment demonstrating both of the following: > the reasons of overriding public interest or the fact that benefits expected from
12.48453 ASAP 12,483,000 1.71942 ASEFA 3,122,500 0.56773 ASIA 463,000 0.14469 ASIAN 71,916,668 8.83402 ASIMAR 5,808,541 2.24884 ASK 11,441,408 2.16758 ASN 378,107 0.20198 ASP 48,631,339 2.30956 ASW
3,106,698 0.56485 ASIA 460,000 0.14375 ASIAN 67,194,054 8.25391 ASIMAR 5,780,142 2.23784 ASK 9,792,916 1.85527 ASN 377,912 0.20188 ASP 47,888,070 2.27426 ASW 28,860,401 3.37107 ATP30 4,549,208 0.66674 AU
3,094,799 0.56269 ASIA 460,000 0.14375 ASIAN 64,341,941 7.90357 ASIMAR 5,780,146 2.23784 ASK 9,391,014 1.77913 ASN 377,907 0.20187 ASP 48,216,816 2.28987 ASW 27,838,100 3.25165 ATP30 4,598,209 0.67392 AU