- Construction - Emerging Markets - A company entered into the service concession arrangement or the Joint Operation and Joint Investment with grantor If so how are above “normal risk” clients managed/ monitored

registered auditor monitored, and what measures are taken to address poor performance? 10 Is the work of all registered auditors in the firm, including partners, subject to quality review from network firms or

/ Rotation: Do they require that: ·  the length of time held by key audit partners and staff is monitored for; and are subject to rotation requirements 5 Contingent Fee Arrangements: Do they ensure that

in flow or hydro-peaking operations) and sediment flow; o measures to protect or enhance habitats • The effectiveness of those measures is monitored in the context of the authorisation or permit