option. Table 15. Transportation sector activities criteria and thresholds Thresholds and criteria for activities in the transportation sector Table 11 summarizes key reference thresholds and indicators

Leisure 1,962.10 2 14 Industrial Materials and Machinery 15 Printing and Publishing 16 Property Development 16,153.90 10 17 Paper and Printing Materials 18 Fashion 19 Transportation and Logistics 5,400.00 3

Materials and Machinery 15 Printing and Publishing 16 Property Development 27,945.00 14 17 Paper and Printing Materials 18 Fashion 19 Transportation and Logistics 18,000.00 1 20 Automotive 200.00 1 21

support of its quality management policies and procedures. B13 Do the individual or individuals assigned operational responsibility for the firm’s QM system by the firm leadership have sufficient and

the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time

CPD for registered auditors? 5 Is there a training policy for other audit issues of Listed Companies? 6 Are these CPD targets communicated to each individual? If yes, how? 7 Are these targets different

significant connections between it and this individual; (b)  has work done by the person leaving been reviewed by a more senior audit professional? (c)   if a partner: i.  was the partner in the last 2 years