the quality risks in Acceptance and Continuance of Client Relationships and Specific Engagement element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1
risk levels? How many level of magnitudes are there and what are the definitions for each magnitude risk levels? - Please provide the calculation method to determine the final quality risk level as well
/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
element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1 Information System: Firm's Reference /Guidance Notes Description 1 How does the firm determine what
individual's understanding of the entity's industry and relevant experience for engagements of similar nature and complexity before assigning them as an EQr to an engagement? - How does the firm consider the
describe the reasons for each schedule. Such as, monitoring activity of independent declaration every [month]. A6 How does the firm consider any circumstances or factors that require the firm to perform
that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the
how the firm ensures that all personnel are aware on a timely basis of those entities to which independence policies apply. 14 Does the firm have any engagements where it acts as a principal auditor or
emission intensity (gCO2 per unit of production). In order to achieve a certain threshold, the activity must reduce its emission intensity, including by implementing measures to improve efficiency as an
16,276,698 1.69854 AQ 3,451,329,500 3.68403 AQ-W5 27,532,000 0.06454 AQUA 1,609,255,600 27.21805 AQUA-W3 26,000,000 0.87952 ARIN 10,308,100 1.71802 ARIP 13,557,000 2.90923 ARROW 1,520,724 0.59196 AS 63,261,193