-time or part-time auditors and individuals in the service delivery center) 3 Does the firm always acquire satisfactory references when engaging senior and high-level audit staff? 4 Does the firm examine

prioritized over financial and operational factors when considering the acceptance or continuation of a client relationship? 2 How do the partners manage conflicting demands on their time from clients and/or

) If no, how does the firm obtain assurance that the work done is appropriate? 3 If the Service Delivery Center performs audit procedure for the firm, how does the firm direct and supervise individuals