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

that are clearly inconsistent with goals of the present taxonomy are outlined in the table below with their corresponding ISIC codes. Only activities that are outlined in the table are considered non

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

for the latest period (if any). B7 For firms without designated Quality Management partner, do the principals meet regularly to discuss the firm’s goals to quality and document their discussions? B8

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

the required review procedures have been performed to achieve the objectives of the EQR. • The date of completion of the engagement quality review which shall be completed before the engagement report

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