responsibility of all independence issues? If yes, Does he/she have the seniority, experience, authority and resources and take responsibility for the adequacy of firm’s procedures? 2 For firms without designated
appropriately. (e) Identifying matters for consultation or consideration by more experienced engagement team member. If yes, please describe the policies and procedures If no, how the firm obtains assurance that
? B6.1 Please provide the firm's organization chart for SOQM that shows all the responsibilities for SOQM functions (all areas of TSQM's elements), including risk assessment, compliance with independence
(including independence, quality standards, etc.)? Does the firm (or the network) have special trainings tailored for each staff level (including individuals from the service delivery center within the firm or
client relationship partners or does the Registered Auditor conduct this role? If so – how is professional independence maintained? 5 How does firm deal with client retention where client forms a