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

is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it

responsibilities? 5 Does the firm have responses to quality risks to monitor the workload and availability of engagement partners and audit staff? If yes, please describe. 6 How does the firm manage planning

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