the audit will be objective and document the rationale for that conclusion? 11 Were the procedures the firm follows to provide reasonable assurance that new or revised regulations, interpretations, or
- Construction - Emerging Markets - A company entered into the service concession arrangement or the Joint Operation and Joint Investment with grantor If so how are above “normal risk” clients managed/ monitored
registered auditor monitored, and what measures are taken to address poor performance? 10 Is the work of all registered auditors in the firm, including partners, subject to quality review from network firms or
, procedures, checklist, and system of quality management is appropriately revised to address the observed deficiencies. B8 Review the previous year’s ACR report with the current year and find out how the action
in flow or hydro-peaking operations) and sediment flow; o measures to protect or enhance habitats • The effectiveness of those measures is monitored in the context of the authorisation or permit