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

); • unfamiliar systems and in-house expertise to assess them; • understanding and evaluation of controls on complex systems; and • effect of Internet and e-commerce. 2 How is firm dealing with greater use of

facility can credibly demonstrate that the pumped storage will not be charged with an off-peak grid intensity that is higher than the intensity of the electricity that it will displace when it is discharged

resources when an engagement team faces a high workload engagement, such as high volume of work than expected or low recovery rate? 7 Does the firm communicate the identity and role of the engagement partners

engagement quality review ("EQR") for all audits of financial statements of listed entities? Has the firm established policies and procedures setting out the criteria by which any engagements other than listed