) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in
conduct a significant amount of in-house training? How does the firm ensure that their staff understand the knowledge? 13 Discuss how accounting and auditing technical updates are communicated to audit
/ Rotation: Do they require that: · the length of time held by key audit partners and staff is monitored for; and are subject to rotation requirements 5 Contingent Fee Arrangements: Do they ensure that
on an ongoing basis or what process taken to reduce that risk. 9 How is client continuance dealt with in the cases of proposed or ongoing litigation? 10 Has the firm been in any tender process