? 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
) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in
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
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
Aqueduct etc.). If assets or activities are located in water-stressed areas, ensure that water use and conservation management plans, developed in consultation with relevant local entities, have been