relevant regulatory or reporting requirements, or the ability to gain the necessary skills and knowledge effectively; - The firm has sufficient personnel with the necessary competence and capabilities
appropriate experience and ability, and necessary authority, to assume that responsibility. If yes, is their appropriate experience and ability sufficient to identify and understand quality management issues
activities? A7 Does the firm perform post-issuance reviews of selected engagements as part of its monitoring procedures? If yes, please provide us with the method for selecting engagement to review
staff along with necessary interpretations and quality management standards. 14 How does the firm ensure that those involved in special audits or audit clients in a specialized industry (e.g., financial
risk levels? How many level of magnitudes are there and what are the definitions for each magnitude risk levels? - Please provide the calculation method to determine the final quality risk level as well
(including communication of the necessary information)? - How does the firm address circumstances where there are threats to objectivity of the EQr? 6 Has the firm established policies and procedures regarding
direct (tailpipe) CO2 emission when operated on a track with necessary infrastructure, and use a conventional engine where such infrastructure is not available (bimodal) AND • The trains and wagons are not