principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please

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

or part- time auditors and individuals in the service delivery center) If yes, please describe. 2 How does the firm determine staffing requirements and minimum qualifications for each position? (full

firm have any processes in place to establish a culture that promotes the quality of SOQM with objective of taking into consideration the public interest? Please describe. Please provide details of the

significant part of partner portfolio and/ or where client prestigious? 6 How does firm deal with situation where pressures on fee by a client? 7 Have any audit clients been retained by reducing audit fees? 8

performance of part of the firm which is substantially dependent on fees from an audit client? 2 Listed Companies: Are there any audits where the total fee (for Listed Company audit client and all subsidiaries

• operation of funicular railways, aerial cableways etc. if part of urban or suburban transit systems. Operations only For scheduled passenger road transport, the activity complies with the following criteria