/training is covered in the appraisal process? 11 How do the firm’s trainings and/or communications covers emerging issues such as new TFRSs, TASs, TSAs, Ethical Standards and other emerging issues and

Questionnaire A.0 Risk Assessment Process for Relevant Ethical Requirements element Firm's Reference /Guidance Notes Description 1 What are the quality risks in ethical requirement element that the

the engagement team; (b) having the competence and capabilities, including sufficient time, and the appropriate authority to perform EQR; (c) complying with relevant ethical requirements, including in

identity and business reputation of related parties. 2 The standard documentation highlights all important matters for consideration on ethical requirements; 3 The standard documentation highlights all