nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise
important matters for consideration on the firm’s competence to conduct the audit, for example: - Firm personnel have knowledge of relevant industries or subject matters; - Firm personnel have experience with
, however, are a very diverse, both in terms of sizes and in terms of purposes, and any eligibility criteria for them must be granular enough to encompass all of them. The green threshold for the shipping