pre-issuance monitoring activities and provide the list of factors for performing pre- issuance review over audit engagement B Evaluating, Communicating, and Remedying Identified Deficiencies Firm's

common employment and other means, and evaluating whether any of those services might impair independence? a. If “yes,” identify the relevant policies and procedures. b. If “no,” describe how the firm

deal with client disagreements? 12 How does the firm ensure access to all necessary and updated information for evaluating client risks, especially information from external sources? _x000D_&1#&"Tahoma

thresholds and indicators for the energy sector. Many energy activities in the Section 4.1 (Activity Thresholds and criteria) will refer to this sectoral energy table Green Activities 100 100 100 100 50 Amber