, for example: - The identity and business reputation of the client’s principal owners, key management, and those charged with its governance. - The nature of the client’s operations, including its

Ethics Partner, does the principal meet regularly to discuss ethics and document their discussions? 3 Does the firm have documented policies and procedures appropriate to the size and nature of the firm? 4

principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please

. 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

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