accordance with auditing standard? How does the firm ensure that audit manual reflects up-to-date auditing and accounting standards and guidance? Does the audit manual included requirements that are related to
, integrity and objectivity) with professional and regulatory requirements 13 Does the firm provide its personnel with the firm’s list of clients and any related entities and inform them on a timely basis as to
the ultimate shareholder(s) delegate or assign their authorization to the CFO? B4 How does the firm design its organizational structure that promotes quality, tranparency, and acting in the best
Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with
, 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
developments) 3 What channel and methods are used to communicate relevant and reliable information with external parties? How does the firm manage its external communication channels and/or methods to ensure
, compile and monitor the CPD records? 9 Does the firm maintain the list of persons who didn’t comply with the mandatory and firm’s CPD targets and its plan for correcting the situation? 10 Whether CPD
solely dedicated to the transport of fossil fuels • Passenger rolling stock is eligible if its direct emissions are below 50 gCO2e/pkm until 2027 (after this year only rolling stock with zero direct
Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives
1.78389 SIS 28,891,305 8.24998 SISB 31,128,687 3.31156 SITHAI 46,619,592 1.72034 SJWD 16,305,400 0.90034 SK 169,500 0.03685 SKE 6,513,870 0.58368 SKN 22,232,000 2.77900 SKR 32,909,681 1.59421 SKY 72,080,338