years. Evidence of such programmes might be the current development of renewable energy facilities that are due to come online in the near term, or the auction of PPAs for renewables. AND / OR • The
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
Does the firm have access to current guidance materials regarding the applicable independence, integrity, and objectivity requirements? a. If “yes,” describe the source of such material (such as access
Leisure 1,962.10 2 14 Industrial Materials and Machinery 15 Printing and Publishing 16 Property Development 16,153.90 10 17 Paper and Printing Materials 18 Fashion 19 Transportation and Logistics 5,400.00 3
Materials and Machinery 15 Printing and Publishing 16 Property Development 27,945.00 14 17 Paper and Printing Materials 18 Fashion 19 Transportation and Logistics 18,000.00 1 20 Automotive 200.00 1 21
can timely identify, capture, process, communicate and maintain relevant and reliable information for supporting the SOQM? 3 How does the firm keep the communicated information current, meaningful and
. Personnel development C Personnel development: Firm's Reference /Guidance Notes Description 1 Does the firm have an induction course for new audit staff that communicates the firm’s policies and procedures
, procedures, checklist, and system of quality management is appropriately revised to address the observed deficiencies. B8 Review the previous year’s ACR report with the current year and find out how the action
of percentage for each source including the network firm, the TSQM manual published by TFAC, and internal development? 4 How does the firm design organizational structure for the risk assessment
; • Engagements for entities in development stage; and • Requirement from the law or regulation on accepting or continuing a client engagement or withdrawing from engagement. If no, describe how the firm obtains