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

systems. This may include different modes of land transport, such as: • by motorbus, • tramway, • streetcar, • trolley bus, • underground • elevated railways etc. The transport is carried out on scheduled