? 7 Do these written policies and procedures cover the following general matters: ·    ensure communication of independence requirements to its personnel; ·    require principals and staff to be alert

procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general

programs/checklist for monitoring element and does the firm change or update its TSQC monitoring programs/checklists to cover activities mentioned in TSQM? If yes, please provide us with those monitoring

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

establishing a specific time period to make that evaluation? If yes, do the conditions include: • significant changes in the client (such as ownership, management, nature of business or financial position

taxonomy. The taxonomy does not define of cover them. This table outlines, clarifies and complements, not replaces red categories in all activity cards in the Section 4. Table 16. List of activities not in

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