Questionnaire No. Particulars Reference /Guidance Notes Description Risk Assessment Process for Governance and Leadership element A1 What are the quality risks in Governance and Leadership element
accept marginal /unsatisfactory accounting / disclosure, including “opinion shopping”? 10 How does firm deal with domineering/awkward personalities at Board or senior management level? 11 How does firm
confidence in service quality? (e.g. firm's SOQM, firm's strategy and governance & leadership, transparency report, firm inspection results, non-compliance with law and regulation and responses to emerging