that commercial considerations do not override the quality of the work performed and the independence of the firm and its personnel. B15 Describe how the firm reviews and updates the Quality Management
programs/checklists and describe any such changes or updates. If no, how does the firm carry out inspection to evaluate its compliance with its policies and procedures, and TSQM A5 To promote timeliness and
conduct a significant amount of in-house training? How does the firm ensure that their staff understand the knowledge? 13 Discuss how accounting and auditing technical updates are communicated to audit