/training is covered in the appraisal process? 11 How do the firm’s trainings and/or communications covers emerging issues such as new TFRSs, TASs, TSAs, Ethical Standards and other emerging issues and

Questionnaire A.0 Risk Assessment Process for Relevant Ethical Requirements element Firm's Reference /Guidance Notes Description 1 What are the quality risks in ethical requirement element that the

the engagement team; (b) having the competence and capabilities, including sufficient time, and the appropriate authority to perform EQR; (c) complying with relevant ethical requirements, including in

identity and business reputation of related parties. 2 The standard documentation highlights all important matters for consideration on ethical requirements; 3 The standard documentation highlights all

its expected lifespan. The assessment must be performed using the highest available resolution projections across the existing range of future scenarios consistent with the expected lifetime of the