efficiency of monitoring activities, how does the firm establish monitoring cycle for regular monitoring activities within a year? Please provide the monitoring schedule of each TSQM elements' activities and

) quality risks and (3) responses? 6.1 Please provide the list of circumstances that can have an impact on risk assessment process. 6.2 Please provide a detailed description and schedule of the procedures to

routes normally following a fixed time schedule, entailing the picking up and setting down of passengers at normally fixed stops. The class also includes: • town-to-airport or town-to-station lines

accountant and another firm is engaged to perform segments of the engagement? If yes, describe how the firm confirms the independence of such other firms 15 Any audit partners where they are employed