system of quality management (SOQM)? If yes, Does the firm leadership provide the designated partner with the required authority and resources and take responsibility for the adequacy of firm’s response
management nature? Has the firm acted for audit client in court regarding tax (advocacy role) 6 Litigation Support: Does the firm provide litigation support services? If so, would it involve the estimation by
nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise
quality management of audit engagement? 2 Where are standard audit manuals kept? Do the firm policies and procedures maintain or provide its personnel access to adequate and up-to-date audit manual, firm’s
quality objective as mentioned in TSQM1 and 2? If not, please provide the details of the minimum objectives that are absent and describe any reasons for their absense. 1.2 Does the audit firm completely
programs/checklist for monitoring element and does the firm change or update its TSQC monitoring programs/checklists to cover activities mentioned in TSQM? If yes, please provide us with those monitoring
, for example: - The identity and business reputation of the client’s principal owners, key management, and those charged with its governance. - The nature of the client’s operations, including its
activities and provide quality services? This includes: (a) What channels and methods are used? (b) What is the frequency of communication? (c) How does the firm ensure appropriate communication for the
• Provide evidence and documentation to demonstrate that they meet low iLUC risk biomass criteria and compliance indicators under the RSB optional module, i.e.: - Yield increase: issuers demonstrate that