firm’s strategic and business plan. If yes, please describe. 2 How does the firm conduct the estimation of personnel needs (e.g. developing succession plan)? 3 How does the firm deal with the staff

the ethical requirements element? Note: The definitions of 'staff' or 'personnel' in this questionnaire shall include all relevant staff of the audit firm, such as the firm's employees, network provider

procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general

and continuance of client policies and procedures? If yes, mode of communication. If no, how does the firm inform its personnel or what kind of process that the firm use to ensure that its staff

defeciencies detected by external parties or any other factors, how does the audit firm design procedures to respond to such changes or adjustments, for example, procedures of updating (1) quality objectives (2

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

accurate? (For example, by frequently reviewing and updating on an annual basis or when there are significant changes) 4 How does the firm address changing circumstances and weaknesses or issues that arise

otherwise support the fossil fuel sector (by shipping staff to the oil rigs, transporting fossil fuel extraction equipment etc.) are considered non-compliant. However, ships that technically may carry non