Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives
and implemented? In the case that matters regarding differences of opinion has not been resolved, can audit reports be issued? 4 Does the firm use service providers for the purposes of consulting on
terms of gCO2e/kWh (converted from the original gCO2e/MJ (primary energy) for compatibility purposes). For heating/cooling, and co-generation (combined heat and power – CHP) facilities using biofuel
additional monitoring activites, beyond those mentioned in questionaire A5, such as changes in quality objectives, quality risks and responses during a year? Please briefly describe those additional monitoring
are the partners monitored / supported? 5 How are partners objectives set and how does this place emphasis on quality standards / technical competence compared to commercial objectives – how does this
staff levels. 4 What is the focus / objectives for audit staff at job evaluations and at appraisals – what is emphasized, commercial objectives or technical ability? 5 Does the firm include quality of
objectives & performance evaluation criteria of the members of the audit team do not include success in selling non-audit services to the audit client and no specific element of the remuneration of a member of