perform an engagement quality review is impaired? 5 Has the firm established responses to quality risks regarding the performance of EQr by setting out the following? (a) Description of the nature, timing
position at the client? (d) If not a partner – were they a former member of the engagement team within the last two years and have they joined the client as a director or in a key management position? 3
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
or part- time auditors and individuals in the service delivery center) If yes, please describe. 2 How does the firm determine staffing requirements and minimum qualifications for each position? (full