(including independence, quality standards, etc.)? Does the firm (or the network) have special trainings tailored for each staff level (including individuals from the service delivery center within the firm or

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

table for sectoral energy thresholds (Table 11), it should be noted that bioenergy (see bioenergy definition in the Definitions Annex), due to its unique characteristics, has its own screening thresholds