evaluate clients risk? 5 Regarding integrity checks, does the firm conduct, for example: • communications with existing or previous professional accountants; • inquiry of personnel/third parties such as

-mail h) other: please describe B10 Do professionals have access to guidance materials regarding the applicable Quality Management standards? B11 Are Quality Management responses e.g., policies and

Does the firm have access to current guidance materials regarding the applicable independence, integrity, and objectivity requirements? a. If “yes,” describe the source of such material (such as access

conceived, by design and location and by mitigation measures, so that it complies with one of the following requirements: o the plant does not entail any deterioration nor compromises the achievement of good

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

turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their