related to their competence and capabilities as well as ensuring sufficient resources and time? 3 How does the firm ensure that service providers are able to deliver their services properly and in

materials regarding the applicable independence? 6 Are ethics policies and procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff

, 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

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

appropriately. (e) Identifying matters for consultation or consideration by more experienced engagement team member. If yes, please describe the policies and procedures If no, how the firm obtains assurance that

hazardous waste). Integrated management of the waste generated must be carried out by duly authorised waste managers. Protection and restoration of biodiversity and ecosystems