, accessibility and retrievability of engagement documentation? If yes, Please describe the policies and procedures. 3 Has the firm established policies and procedures for the retention of engagement documentation
repair of facilities and equipment, and the accessibility and interchangeability of the activity's equipment components must be ensured. Pollution prevention and control Discharges to water bodies must
); • 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