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

, standardized documentation, methodology, accounting guides and any industry or subject matter-specific guides) are developed and maintained? If yes, please describe the process. If no, how does the firm address

the firm of the likely outcome of the matter that could be material to the amounts/disclosures in the financial statements? 7 Legal Services: Does the firm provide legal services akin to acting as audit