; - Experts are available, if needed; - Individuals meeting the criteria and eligibility requirements to perform engagement quality review are available, where applicable; - Intellectual resources are available

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

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

cooling from geothermal power Construction and operation New facilities meeting declining green threshold for the Energy Sector (Table 11) Existing facilities meeting declining amber threshold for Energy

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