work perspective in its job descriptions and evaluation forms? 6 Does the firm establish the career progression route and how are senior managers/directors promoted – what criteria are used? What is the

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