activities? A7 Does the firm perform post-issuance reviews of selected engagements as part of its monitoring procedures? If yes, please provide us with the method for selecting engagement to review

risk levels? How many level of magnitudes are there and what are the definitions for each magnitude risk levels? - Please provide the calculation method to determine the final quality risk level as well

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