. - Please describe the criteria used to assess the level of identified quality risk in a "risk matrix" format, comprising relevant factors such as the likelihood and magnitude. - For each factor used to

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

. For example, demonstrating that there is no combination of the following in the merit order: (1) mid-merit coal and (2) gas used at times of peak demand. For any new project the executor must also

work perspective in its job descriptions and evaluation forms? 6 Does the firm establish the career progression route and how are senior managers/directors promoted – what criteria are used? What is the

that there is no doubt as to the related accounting treatment regarding the true and fair view of the financial statements? Are any tax services provided on a contingent fee basis? Any tax services of a

do they report the results of their SOQM functions to the ultimate responsible person of SOQM? Please describe any communication methods used. b) How frequently do they need to report the results of

including standardized forms, checklists, and questionnaires that are to be used in the performance of engagements? If no, describe how the firm determines appropriate working papers for an engagement and