quality management (SOQM). 12 Does the firm organize audit teams by industries of clients? If yes, please describe. 13 How does the firm ensure completeness and accuracy of timesheet recording? _x000D_&1
areas? 4 How do partners deal with meeting various different targets e.g. clients / new work gained, fee income, recovery rates, debt recovery (including timeliness) – how are recovery rates set? And how
audited by the firm) will regularly be more than 15% of the firm’s annual fee income (or where Audit Engagement Partner profit share not on a firm basis, on that part of firm e.g. by office)? 3 Listed