: Does any principal, staff or immediate family members act as a trustee which holds - directly or indirectly- any financial interests in an audit client or its affiliates? 3 Loans and Guarantee: Have the
); • unfamiliar systems and in-house expertise to assess them; • understanding and evaluation of controls on complex systems; and • effect of Internet and e-commerce. 2 How is firm dealing with greater use of
mitigation measures have been implemented to reduce adverse impacts on water as well as on protected habitats and species directly dependent on water. Measures include, where relevant and depending on the