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Your firm has been the external auditor of Pharma plc (Pharma) for a number of years. Pharma, a company operating in the pharmaceutical sector, has

Your firm has been the external auditor of Pharma plc (Pharma) for a number of years. Pharma, a company operating in the pharmaceutical sector, has recently listed on the London Stock Exchange. Consequently, the audit work undertaken by your firm will be subjected to an engagement quality control review. Set out the attributes required of the individual who is appointed to undertake the engagement quality control review.

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