confidence in service quality? (e.g. firm's SOQM, firm's strategy and governance & leadership, transparency report, firm inspection results, non-compliance with law and regulation and responses to emerging

/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

engagement team carry out their work in accordance with the planned approach. (d) Addressing significant matters arising during the engagement, considering their significance and modifying the planned approach

- Construction - Emerging Markets - A company entered into the service concession arrangement or the Joint Operation and Joint Investment with grantor If so how are above “normal risk” clients managed/ monitored