perform an engagement prior to accepting an engagement? If no, describe how the firm determines that it can complete the engagement competently If yes, how this decision is reached and whether it is
thresholds and indicators for the energy sector. Many energy activities in the Section 4.1 (Activity Thresholds and criteria) will refer to this sectoral energy table Green Activities 100 100 100 100 50 Amber
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
activities and provide quality services? This includes: (a) What channels and methods are used? (b) What is the frequency of communication? (c) How does the firm ensure appropriate communication for the
supervision of engagements? This includes: (a) Tracking the progress of engagement. (b) Considering whether each members of engagement team understand their instructions. (c) Considering whether each members of
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
any relevant policies and procedures B18 Are there any changes in the firm's strategic and business planning in the current year? Please describe the firm's strategic and business plans for this year