. 2 When the relevant quality risk items are identified, how does the audit firm develop any procedures or processes to assess the level of quality risks? Please provide the details of followings

); • unfamiliar systems and in-house expertise to assess them; • understanding and evaluation of controls on complex systems; and • effect of Internet and e-commerce. 2 How is firm dealing with greater use of

Evaluation: Firm's Reference /Guidance Notes Description 1 Does the firm have a documented and organized appraisal policy and process? If yes, please describe. 2 How does the firm’s job evaluation / appraisal

relation to threats to independence and objectivity of EQR; (d) complying with provisions of law and regulation (if applicable); If yes, please respond to following questions. - How does the firm assess an

to threats and report them promptly; ·    require the Ethics Partner to assess the implications and determine whether any safeguards or whether there is a need to resign; ·    require the documentation

to be at risk from one or more of the physical climate risks listed in table 18, a climate risk and vulnerability assessment to assess the materiality of the physical climate risks on the economic