the scope of work. - Indications that the client might be involved in any criminal activities. - The reasons for the proposed appointment of the firm and nonreappointment of the previous firm. - The

quality risks that require the assignment of responsibility for the appointment of engagement quality reviewer? If yes, please describe the responses and indicate who is assigned to the responsibility. Has

amount of the audit fee for the previous audit and the arrangements for its payment should be agreed with the audit client before the audit firm formally accepts appointment as auditors for the following

cooling from geothermal power Construction and operation New facilities meeting declining green threshold for the Energy Sector (Table 11) Existing facilities meeting declining amber threshold for Energy