is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it
responsibilities? 5 Does the firm have responses to quality risks to monitor the workload and availability of engagement partners and audit staff? If yes, please describe. 6 How does the firm manage planning
prioritized over financial and operational factors when considering the acceptance or continuation of a client relationship? 2 How do the partners manage conflicting demands on their time from clients and/or
involved in the engagements? How does the firm oversee the work that is assigned? And how does the firm address the review of their work? 4 How does the firm document the performance of these
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