accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in

exclusively or principally for an audit engagement? 16 Did the firm adequately address other possible threats to independence and objectivity and take appropriate actions, including withdrawing from an

The physical climate risks that are material to the activity must been identified from those listed in table 18 by performing a robust climate risk and vulnerability assessment with the following steps