pre-issuance monitoring activities and provide the list of factors for performing pre- issuance review over audit engagement B Evaluating, Communicating, and Remedying Identified Deficiencies Firm's

Leisure 1,962.10 2 14 Industrial Materials and Machinery 15 Printing and Publishing 16 Property Development 16,153.90 10 17 Paper and Printing Materials 18 Fashion 19 Transportation and Logistics 5,400.00 3

Materials and Machinery 15 Printing and Publishing 16 Property Development 27,945.00 14 17 Paper and Printing Materials 18 Fashion 19 Transportation and Logistics 18,000.00 1 20 Automotive 200.00 1 21

deal with client disagreements? 12 How does the firm ensure access to all necessary and updated information for evaluating client risks, especially information from external sources? _x000D_&1#&"Tahoma

common employment and other means, and evaluating whether any of those services might impair independence? a. If “yes,” identify the relevant policies and procedures. b. If “no,” describe how the firm