quality management (SOQM). 12 Does the firm organize audit teams by industries of clients? If yes, please describe. 13 How does the firm ensure completeness and accuracy of timesheet recording? _x000D_&1

for the latest period (if any). B7 For firms without designated Quality Management partner, do the principals meet regularly to discuss the firm’s goals to quality and document their discussions? B8

regarding their Listed clients and if so, did this change the nature of services/fees charged? 11 Does the firm document its understanding with the client regarding the services to be performed by obtaining

Ethics Partner, does the principal meet regularly to discuss ethics and document their discussions? 3 Does the firm have documented policies and procedures appropriate to the size and nature of the firm? 4

involved in the engagements? How does the firm oversee the work that is assigned? And how does the firm address the review of their work? 4 How does the firm document the performance of these