,” describe how the firm monitors its independence 18 Does the firm review unpaid fees from clients to ascertain whether any outstanding amounts may impair the firm’s independence? a. If “yes,” answer the

as the definitions of each final risk level. 3 To what extent, does each relevant source contribute to the identification of quality objectives, quality risks, and responses? Please provide an estimate

points/concerns have been followed up. B9 Where the firm operates as part of a network under common monitoring policies and procedures: (a) Whether the firm receives the overall scope, extent, and results

and extent of an engagement quality review (b) Requirements for the EQr to obtain understandings and information communicated by the engagement team and the firm. (c) Direction and supervision of AEQr

as regards line tracks, and, to the extent necessary for electric train operations, as regards sidings, or where the infrastructure will be fit for use by zero tailpipe CO2 emission trains within 10