coastal waters, whether scheduled or not; • transport by towing or pushing of barges, oil rigs etc. This class also includes: • rental of pleasure boats with crew for sea and coastal water transport
through computer software databases containing professional and regulatory literature). b. If “no,” describe how the firm obtains reasonable assurance that it is aware of the applicable independence
are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers