the audit will be objective and document the rationale for that conclusion? 11 Were the procedures the firm follows to provide reasonable assurance that new or revised regulations, interpretations, or
); • Changes in the scope of engagement; • Changes in the strategic focus or composition of the firm; • Existing conditions that would have caused the firm to reject the client had such conditions existed at the
consultations are performed for difficult or contentious matters? If yes, please describe the responses to quality risks to the following questions. - Have the conclusions reached been implemented? If they were
eligible. - Unused/degraded land: issuers demonstrate that source feedstock for the facility is produced from land that was not previously cultivated or was not considered arable land. - Use of waste