activities? A7 Does the firm perform post-issuance reviews of selected engagements as part of its monitoring procedures? If yes, please provide us with the method for selecting engagement to review
period? 7 Have any audits been undertaken on a contingent fee basis? (Prohibit such audit) 8 Are there any audit clients where substantial fees are overdue? 9 Are there any significant bad debt write-offs
risk levels? How many level of magnitudes are there and what are the definitions for each magnitude risk levels? - Please provide the calculation method to determine the final quality risk level as well