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

Projects in hydropower have a potential of causing massive damage to the environment by their scale and operation. Thus, in order to be eligible for the construction of a new hydropower plant under the

exclusively or principally for an audit engagement? 16 Did the firm adequately address other possible threats to independence and objectivity and take appropriate actions, including withdrawing from an