confidence in service quality? (e.g. firm's SOQM, firm's strategy and governance & leadership, transparency report, firm inspection results, non-compliance with law and regulation and responses to emerging
/training is covered in the appraisal process? 11 How do the firm’s trainings and/or communications covers emerging issues such as new TFRSs, TASs, TSAs, Ethical Standards and other emerging issues and
- 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
audit client or a third party calls into question the integrity, objectivity or independence of the audit firm. 8 Has the firm at least annually obtained written declarations on compliance with the firm’s