emission intensity (gCO2 per unit of production). In order to achieve a certain threshold, the activity must reduce its emission intensity, including by implementing measures to improve efficiency as an
the ethical requirements element? Note: The definitions of 'staff' or 'personnel' in this questionnaire shall include all relevant staff of the audit firm, such as the firm's employees, network provider
focus of their performance - commerciality or technical competence? 7 How do staff become partners - how are they appointed / what are the qualifications/ what preparations must be made for this
documentation of risk assessment process (the risk profile tables) in excel format. The risk profile shall include (1) quality objectives (2) quality risks and (3) responses for all relevant elements of TSQM 1
documented. 7 Does the firm specify conditions that require evaluation of a specific client or engagement, obtaining relevant information to determine whether the relationship should be continued, and
requirements, and the monitoring and remediation process. The organizational chart should include the following details: - Name of the responsible persons - Their responsibilities - Scope and details of SOQM
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