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

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

how the firm confirms the independence of such other firms B.1 Financial Relationships: Firm's Reference /Guidance Notes Description 1 Financial Interest: Do any of the firm, principals, staff or any

electricity generation facilities that produce electricity, heating and cooling from bioenergy (biomass, biogas and biofuels). Construction and operation. These Criteria apply to assets and projects relating to

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