the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time
or part- time auditors and individuals in the service delivery center) If yes, please describe. 2 How does the firm determine staffing requirements and minimum qualifications for each position? (full
significant connections between it and this individual; (b) has work done by the person leaving been reviewed by a more senior audit professional? (c) if a partner: i. was the partner in the last 2 years
Table 13 Amber Activities 2022-2025 2026-2030 2031-2035 2036-2040 2041-2045* 2046-2050* Railway Non-Railway See individual articles in Section 4 Shipping, gCO2/t-km 8.9 7.92 7 6 N/A N/A Shipping, gCO2/t
support of its quality management policies and procedures. B13 Do the individual or individuals assigned operational responsibility for the firm’s QM system by the firm leadership have sufficient and
significant part of partner portfolio and/ or where client prestigious? 6 How does firm deal with situation where pressures on fee by a client? 7 Have any audit clients been retained by reducing audit fees? 8
principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please