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

The physical climate risks that are material to the activity must been identified from those listed in table 18 by performing a robust climate risk and vulnerability assessment with the following steps