) Engagement partner and engagement quality control reviewers? If yes, Please describe the policies and procedures. If no, How does the firm deal with this situation? Have the conclusions reached been documented
engagement competently If yes, how this decision is reached and whether it is documented. Does the firm specify conditions that require evaluation of a specific client or engagement, obtaining relevant
means short-term investments with high liquidity ready to be converted into definite amounts of cash, and low risk of value changing or pertaining insignificant value changing, most of which are bills or