employees, and should issue guidance to assist partners and staff to comply with such policies 12 Any significant gifts or hospitality received by the audit, firm, key finance, accounting and audit personnel
/Guidance Notes Description 1 How is the firm dealing with the following (external issues): • challenge of real time systems with large numbers and/or high value transactions (e.g. banks, travel agents
design and construction and must implement them before the start of operations. Sustainable use and protection of marine and water resources Risks associated with water consumption and water quality must