) B. Direct&Supervise&Review B Direction, supervision and review responsibilities: Firm's Reference /Guidance Notes Description 1 Has the firm established policies and procedures for direction and

is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it

responsibilities? 5 Does the firm have responses to quality risks to monitor the workload and availability of engagement partners and audit staff? If yes, please describe. 6 How does the firm manage planning

prioritized over financial and operational factors when considering the acceptance or continuation of a client relationship? 2 How do the partners manage conflicting demands on their time from clients and/or

5.1. Do No Significant Harm The “Do No Significant Harm” (DNSH) principle is applied to the taxonomies with multiple objectives in order to make sure that one objective does not cause damage to other