entity or person who is able to influence the affairs of the audit firm or its affiliate or performance of any audit engagement? B.III Employment Relationships and Governance Role: Firm's Reference
, for example, a methodology, industry or subject matter specific guide; and - The firm is able to complete the engagement within the reporting deadline. 4 Does the firm inform personnel of its acceptance
related to their competence and capabilities as well as ensuring sufficient resources and time? 3 How does the firm ensure that service providers are able to deliver their services properly and in