direct (tailpipe) CO2 emission when operated on a track with necessary infrastructure, and use a conventional engine where such infrastructure is not available (bimodal) AND • The trains and wagons are not

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

conduct internal audit work for audit clients and if so what is the extent of the work? 2 IT Systems: Does the firm provide services to design provide or implement IT systems to audit client? If so, does

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