nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise

important matters for consideration on the firm’s competence to conduct the audit, for example: - Firm personnel have knowledge of relevant industries or subject matters; - Firm personnel have experience with

conceived, by design and location and by mitigation measures, so that it complies with one of the following requirements: o the plant does not entail any deterioration nor compromises the achievement of good