-time or part-time auditors and individuals in the service delivery center) 3 Does the firm always acquire satisfactory references when engaging senior and high-level audit staff? 4 Does the firm examine

) If no, how does the firm obtain assurance that the work done is appropriate? 3 If the Service Delivery Center performs audit procedure for the firm, how does the firm direct and supervise individuals

for the transport sector. Some transport activities in the Section 4.2 (Activity Thresholds and criteria) will refer to this sectoral transport table Main thresholds Additional criteria 2022-2025 2026