pressure when the EQr has a reporting line to the engagement partner? 3 Has the firm established responses to address quality risks that set forth the criteria for eligibility of individuals who assist the
Evaluation: Firm's Reference /Guidance Notes Description 1 Does the firm have a documented and organized appraisal policy and process? If yes, please describe. 2 How does the firm’s job evaluation / appraisal
employees, and should issue guidance to assist partners and staff to comply with such policies 12 Any significant gifts or hospitality received by the audit, firm, key finance, accounting and audit personnel