element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1 Information System: Firm's Reference /Guidance Notes Description 1 How does the firm determine what
efficiency of monitoring activities, how does the firm establish monitoring cycle for regular monitoring activities within a year? Please provide the monitoring schedule of each TSQM elements' activities and
or part- time auditors and individuals in the service delivery center) If yes, please describe. 2 How does the firm determine staffing requirements and minimum qualifications for each position? (full
to threats and report them promptly; · require the Ethics Partner to assess the implications and determine whether any safeguards or whether there is a need to resign; · require the documentation
risk levels? How many level of magnitudes are there and what are the definitions for each magnitude risk levels? - Please provide the calculation method to determine the final quality risk level as well
firm have any processes in place to establish a culture that promotes the quality of SOQM with objective of taking into consideration the public interest? Please describe. Please provide details of the
documented. 7 Does the firm specify conditions that require evaluation of a specific client or engagement, obtaining relevant information to determine whether the relationship should be continued, and