quality risks that require the assignment of responsibility for the appointment of engagement quality reviewer? If yes, please describe the responses and indicate who is assigned to the responsibility. Has
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
. 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
responsibilities engagement partner clearly defined and communicated to that partner? 10 Does the firm have policies and procedures regarding to the assignment of engagement teams and the level of supervision
); • 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
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