high risk? Please describe the relevant responses to these risks. A.1 Human Resources Planning: Firm's Reference /Guidance Notes Description 1 Is the firm’s human resource planning in line with the
communicated to the group auditor? 6 How does the firm ensure that engagement teams exercise appropriate professional judgment and skepticism? 7 Does the Service Delivery Center perform audit procedures for the
24,940,868 0.65462 HFT 29,773,700 4.52189 HL 14,264,299 5.24423 HMPRO 47,209,206 0.35897 HPF 560,500 0.11926 HPT 1,391,605 0.21019 HTC 667,902 0.33235 HTECH 18,944,697 6.31489 HUMAN 28,123,520 3.24212 HYDRO
5.18426 HMPRO 44,473,895 0.33817 HPF 560,500 0.11926 HPT 1,566,689 0.23663 HTC 1,449,002 0.72104 HTECH 18,927,699 6.30923 HUMAN 21,962,025 2.53181 HYDRO 62,952 0.02018 ICC 3 0.00000 ICHI 70,352,389 5.41172
560,500 0.11926 HPT 1,267,500 0.19144 HTC 1,439,801 0.71646 HTECH 18,770,903 6.25696 HUMAN 24,059,920 2.77366 HYDRO 62,945 0.02018 ICC 303 0.00010 ICHI 67,986,501 5.22973 ICN 16,339,549 2.59337 IFEC
4.00516 HL 16,193,850 5.95362 HMPRO 12,128,868 0.09223 HPF 560,500 0.11926 HPT 1,219,000 0.18412 HTC 1,843,401 0.91730 HTECH 2,229,000 0.74300 HUMAN 20,882,320 2.40734 HYDRO 62,939 0.02018 ICC 7,003 0.00241
6.43683 HUMAN 24,251,820 2.79578 HYDRO 62,933 0.02018 ICC 3 0.00000 ICHI 67,825,400 5.21734 ICN 16,249,446 2.57907 IFEC 3,443,800 0.17041 IFS 3,480,335 0.70523 IHL 6,327,911 1.06745 IIG 2,259,617 2.07830
6.44053 HUMAN 24,393,420 2.81210 HYDRO 62,938 0.02018 I2 6,998,398 1.66629 ICC 3,003 0.00103 ICHI 67,945,828 5.22660 ICN 15,911,830 2.52548 IFEC 3,443,800 0.17041 IFS 3,074,538 0.62301 IHL 6,138,915 1.03557
6.45503 HUMAN 24,037,522 2.77108 HYDRO 62,957 0.02018 I2 4,659,300 1.10936 ICC 3,003 0.00103 ICHI 71,584,107 5.50647 ICN 15,798,954 2.50757 IFEC 3,443,800 0.17041 IFS 2,802,035 0.56779 IHL 6,074,508 1.02470
4.35996 HL 13,434,160 4.93903 HMPRO 49,494,231 0.37635 HPF 560,500 0.11926 HPT 1,022,887 0.15450 HTC 1,968,204 0.48970 HTECH 19,342,500 6.44749 HUMAN 21,494,616 2.47793 HYDRO 62,957 0.02018 I2 4,104,400