individual's understanding of the entity's industry and relevant experience for engagements of similar nature and complexity before assigning them as an EQr to an engagement? - How does the firm consider the

as the definitions of each final risk level. 3 To what extent, does each relevant source contribute to the identification of quality objectives, quality risks, and responses? Please provide an estimate

points/concerns have been followed up. B9 Where the firm operates as part of a network under common monitoring policies and procedures: (a) Whether the firm receives the overall scope, extent, and results

nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise

conduct internal audit work for audit clients and if so what is the extent of the work? 2 IT Systems: Does the firm provide services to design provide or implement IT systems to audit client? If so, does

as regards line tracks, and, to the extent necessary for electric train operations, as regards sidings, or where the infrastructure will be fit for use by zero tailpipe CO2 emission trains within 10