the Audit Engagement Partner, an independent partner, or a key audit partner for this client or a partner in the chain of command; and ii. has he/she been appointed as a director or to a key management
accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in
as the definitions of each final risk level. 3 To what extent, does each relevant source contribute to the identification of quality objectives, quality risks, and responses? Please provide an estimate
the firm established responses to address quality risks that set forth the criteria for eligibility to be appointed as an engagement quality reviewer ("EQr")? These include: (a) not being a member of
interests of the public? B5 Does the firm have any independent non-executive ("INE") in its organizational structure, such as having an INE on its board of directors? If yes, please describe the firm's
element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1 Information System: Firm's Reference /Guidance Notes Description 1 How does the firm determine what
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
resources when an engagement team faces a high workload engagement, such as high volume of work than expected or low recovery rate? 7 Does the firm communicate the identity and role of the engagement partners
1,358,135,585 13.34646 ACG 2,132,603 0.35543 ADB 1,311,265 0.18062 ADD 1,168,001 0.73000 ADVANC 8,041,251 0.27037 AEONTS 989,332 0.39573 AGE 60,055,869 5.52110 AH 14,367,724 4.04905 AHC 864,440 0.57664 AI
1,366,920,160 13.43278 ACG 2,121,196 0.35353 ADB 957,571 0.13190 ADD 1,865,100 1.16569 ADVANC 9,067,461 0.30487 AEONTS 1,001,130 0.40045 AGE 59,711,757 5.48947 AH 14,396,830 4.05725 AHC 873,040 0.58238 AI