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
or part- time auditors and individuals in the service delivery center) If yes, please describe. 2 How does the firm determine staffing requirements and minimum qualifications for each position? (full
for the transport sector. Some transport activities in the Section 4.2 (Activity Thresholds and criteria) will refer to this sectoral transport table Main thresholds Additional criteria 2022-2025 2026
significant part of partner portfolio and/ or where client prestigious? 6 How does firm deal with situation where pressures on fee by a client? 7 Have any audit clients been retained by reducing audit fees? 8
performance of part of the firm which is substantially dependent on fees from an audit client? 2 Listed Companies: Are there any audits where the total fee (for Listed Company audit client and all subsidiaries
principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please