client (e.g. financial) 6 Loan / Staff Arrangements: Are there or have there been any principals or staff seconded on a “loan staff assignment” i.e secondment If so what are their roles at the client – are
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
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
eligible as green, the ship must comply with the threshold for the time of the particular period (bond or loan period, data collection timeframe etc.). Ships that are not zero-emissions must provide a