the firm: Firm's Reference /Guidance Notes Description 1 How does the firm establish the internal communication process to enable personnel and engagement teams to understand and carry out the SOQM

refers to the facility that is operating or receives the construction permit from the relevant authorities before 1 January 2024. The new facility refers to the facility that receives the construction

firm to report the withdrawal to regulatory authorities (e.g. reporting requirements); • documenting the significant issues, consultations, conclusions, and their basis; • Have the relevant disclosures

appropriate experience and ability, and necessary authority, to assume that responsibility. If yes, is their appropriate experience and ability sufficient to identify and understand quality management issues

are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers

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