-time or part-time auditors and individuals in the service delivery center) 3 Does the firm always acquire satisfactory references when engaging senior and high-level audit staff? 4 Does the firm examine

·  a review of the audit work performed by the team member in the current and, where appropriate, the most recent audit that performed by those Partners/staff leaving 2 Joining an Audit Client Have any

deficiencies found as part of evaluation? B6 Does the firm communicate to person who take care of in-house training to include the deficiencies area in the next training course cycle? B7 Whether the policies

thresholds. The rationale of determining these specific thresholds can be found in the Climate Bonds Bioenergy Criteria Background Paper. Table 12. Bioenergy criteria Asset type Thresholds for biofuel/biomass