and 2. Additionally, please demonstrate the linkage among them? Note: For provided risk profile tables, please indicate additional quality objectives apart from the minimum quality objective mentioned

organizational structure and indicate whether there are INEs at the global, regional or local level. B6 Whether the firm has designated a Quality Management (QM) partner who takes responsibility for the firm’s

indicate that the system of quality management is insufficient. 2) Systemic, repetitive, or other significant deficiencies that require prompt corrective action B2 Does the firm establish the criteria and

quality risks that require the assignment of responsibility for the appointment of engagement quality reviewer? If yes, please describe the responses and indicate who is assigned to the responsibility. Has

); • 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