accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in
ultimate responsibility over the system of quality management (SOQM) functions within the firm? B3 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how
the Audit Engagement Partner, an independent partner, or a key audit partner for this client or a partner in the chain of command; and ii. has he/she been appointed as a director or to a key management