-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

that: ·  all partners, senior or other members of the firm notify the firm regarding potential employment with any audit client of the firm; and ·  whether they be removed from the engagement team; and

accept marginal /unsatisfactory accounting / disclosure, including “opinion shopping”? 10 How does firm deal with domineering/awkward personalities at Board or senior management level? 11 How does firm

work done is appropriate? 2 Do the firm’s responses to quality risks specify assigning the responsibility for reviewing all reports, financial statements, and working papers to a reviewer who is senior

interests of the public? B5 Does the firm have any independent non-executive ("INE") in its organizational structure, such as having an INE on its board of directors? If yes, please describe the firm's