/ Rotation: Do they require that: · the length of time held by key audit partners and staff is monitored for; and are subject to rotation requirements 5 Contingent Fee Arrangements: Do they ensure that
responses e.g., relevant policies, procedures, and documentation on an annual basis. B16 Has the firm developed or adopted other quality management materials? If “yes,” describe those materials: B17 Does the
, standardized documentation, methodology, accounting guides and any industry or subject matter-specific guides) are developed and maintained? If yes, please describe the process. If no, how does the firm address
) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in
Aqueduct etc.). If assets or activities are located in water-stressed areas, ensure that water use and conservation management plans, developed in consultation with relevant local entities, have been