reserve? A3 Does the monitoring process required those performing the engagement or the engagement quality management review are not involved in inspecting the engagements? A4 Does the firm have monitoring

changes of professional standard, client's industry specific pronouncements and relevant regulations that the firm needs to comply in operating SOQM and performing engagements? (e.g., receiving professional

and resolving differences of opinion between: (a) members of an engagement team? (b) the engagement partner and engagement quality reviewers? (c) the engagement team and individuals performing

The physical climate risks that are material to the activity must been identified from those listed in table 18 by performing a robust climate risk and vulnerability assessment with the following steps