communicates to the engagement team? 4 Does the firm have a disclosure checklist for the audit of a listed Company? If yes, please attach a disclosure checklist If no, describe how the firm ensures financial

evaluate clients risk? 5 Regarding integrity checks, does the firm conduct, for example: • communications with existing or previous professional accountants; • inquiry of personnel/third parties such as

Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with

evaluate the quality risks, how many levels are determined, and what are the definitions for each level? For example, how many level of likelihood are there, and what are the definitions for each likelihood

how the firm confirms the independence of such other firms B.1 Financial Relationships: Firm's Reference /Guidance Notes Description 1 Financial Interest: Do any of the firm, principals, staff or any

staff along with necessary interpretations and quality management standards. 14 How does the firm ensure that those involved in special audits or audit clients in a specialized industry (e.g., financial