Question: Question 8 How does the Country Senior Partner consider the results of the QPR program when concluding on the SoQM? If QPR results are not

Question 8\ How does the Country Senior Partner consider the results of the QPR program when concluding on the SoQM?\ If QPR results are not consistent with SoQM results, then the QPR results drive the overall SoQM conclusion.\ Whenever the audit function has an overall red QPR rating, the firm must conclude that the SoQM does not provide reasonable assurance (category 3 ).\ QPR results are not relevant to the SoQM and are not considered in the determination of the SOQM conclusion.\ QPR overall functional ratings are considered as a reasonableness check to determine if the results are consistent with the proposed SoQM conclusion or contradictory.

Question 8\ How does the Country Senior Partner consider the results of

How does the Country Senior Partner consider the results of the QPR program when concluding on the SoQM? If QPR results are not consistent with SoQM results, then the QPR results drive the overall SoQM conclusion. Whenever the audit function has an overall red QPR rating, the firm must conclude that the SoQM does not provide reasonable assurance (category 3 ). QPR results are not relevant to the SoQM and are not considered in the determination of the SOQM conclusion. QPR overall functional ratings are considered as a reasonableness check to determine if the results are consistent with the proposed SoQM conclusion or contradictory

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