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

, for example, a methodology, industry or subject matter specific guide; and - The firm is able to complete the engagement within the reporting deadline. 4 Does the firm inform personnel of its acceptance

entity or person who is able to influence the affairs of the audit firm or its affiliate or performance of any audit engagement? B.III Employment Relationships and Governance Role: Firm's Reference