accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in

exclusively or principally for an audit engagement? 16 Did the firm adequately address other possible threats to independence and objectivity and take appropriate actions, including withdrawing from an

the firm established responses to address quality risks that set forth the criteria for eligibility to be appointed as an engagement quality reviewer ("EQr")? These include: (a) not being a member of

/biomass, the biofuel/biomass being used needs to meet specific GHG emissions thresholds in terms of gCO2e/kWh, and the facilities are required to achieve energy conversion efficiency of 80%. Note that CHP