identified physical climate risks that are material to that activity. An adaptation plan for the implementation of those solutions is drawn up accordingly. For new activities and existing activities using
the CPD targets set for each of the following staff levels? • Partners • Senior Managers • Manager • Audit Seniors • Audit Trainee • Consultants/Sub-Contractors • Temporary Staff 4 Is there structured
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
process? Please provide an organization chart of the risk assessment process including the names of key responsible persons and their key roles. 5 How does the audit firm consider circumstances that require
performance of part of the firm which is substantially dependent on fees from an audit client? 2 Listed Companies: Are there any audits where the total fee (for Listed Company audit client and all subsidiaries
, please provide an approximate percentage of their time dedicated to SOQM tasks in relation to other responsibilities. B6.2 For the utimate responsible person of SOQM and the responsible persons for each
accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in
activities and provide quality services? This includes: (a) What channels and methods are used? (b) What is the frequency of communication? (c) How does the firm ensure appropriate communication for the
of the monitoring process annually; and (b) Whether the firm is notified promptly for all identified deficiencies in the system of quality management. B10 Does the firm have a formal policy or
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