transport of employees; • passenger transport by man- or animal-drawn vehicles. Operations only Direct (tailpipe) CO2 emissions of the vehicle are zero N/A The activities that are not compliant with green
, for example, a methodology, industry or subject matter specific guide; and - The firm is able to complete the engagement within the reporting deadline. 4 Does the firm inform personnel of its acceptance
related to their competence and capabilities as well as ensuring sufficient resources and time? 3 How does the firm ensure that service providers are able to deliver their services properly and in
entity or person who is able to influence the affairs of the audit firm or its affiliate or performance of any audit engagement? B.III Employment Relationships and Governance Role: Firm's Reference