quality management of audit engagement? 2 Where are standard audit manuals kept? Do the firm policies and procedures maintain or provide its personnel access to adequate and up-to-date audit manual, firm’s

of all considerations and justification where firm chooses to safeguards against rather than eliminate a threat; ·    prohibit audit team members from making or assuming responsibility for management

turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their

, for example: - The identity and business reputation of the client’s principal owners, key management, and those charged with its governance. - The nature of the client’s operations, including its

ultimate responsibility over the system of quality management (SOQM) functions within the firm? B3 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how

Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with

1.85691 TCAP 38,622,998 3.37127 TCC 115,548,116 8.29656 TCCC 50,860 0.00870 TCJ 521,426 0.49379 TCMC 69,012,949 9.04256 TCOAT 117,500 1.11905 TEAM 3,489,811 0.54780 TEAMG 65,400,950 9.61779 TEGH 27,182,347

1.32685 TCAP 33,910,719 2.95996 TCC 115,516,507 8.29429 TCCC 56,210 0.00961 TCJ 486,926 0.46112 TCMC 68,942,693 9.03336 TCOAT 117,500 1.11905 TEAM 2,957,421 0.46423 TEAMG 63,966,451 9.40683 TEGH 27,056,940

8.28107 TCCC 32,610 0.00558 TCJ 496,726 0.47040 TCMC 65,485,055 8.58031 TCOAT 117,500 1.11905 TEAM 2,902,221 0.45556 TEAMG 74,396,920 9.09947 TEGH 29,678,841 2.74804 TEKA 1,730,201 0.57673 TFFIF 9,530,919

1.42800 TC 3,532,307 1.07040 TCAP 19,096,827 1.82117 TCC 115,406,508 8.26961 TCCC 31,110 0.00532 TCJ 126,857 0.12013 TCMC 48,686,751 6.37928 TCOAT 117,500 1.11905 TEAM 725,623 0.11390 TEAMG 70,158,700