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

unpaid fees. 19 Describe the firm’s policies and procedures for withdrawing from an engagement if effective safeguards to reduce threats to independence to an acceptable level cannot be applied (consulting

, identification of quality risks, assessment of quality risk levels, and identification of relevant responses to reduce the identified quality risk levels? 1.1 Does the audit firm completely identify minimum

emission intensity (gCO2 per unit of production). In order to achieve a certain threshold, the activity must reduce its emission intensity, including by implementing measures to improve efficiency as an

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

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