defeciencies detected by external parties or any other factors, how does the audit firm design procedures to respond to such changes or adjustments, for example, procedures of updating (1) quality objectives (2
conclusions resulting from consultation documented? 2 Are there sufficient resources available to enable appropriate consultation to take place? If yes, please state the resources available and respond to the
overall processes that the firm has in place to respond to the consideration of public interest, as well as the governance structure that oversees public interest matters, including any boards or structures