the engagement/client’s relationship: • undertaking consultation within the firm or with legal counsels; • considering whether there is a professional standards, legal or regulatory requirement for the

supervision of engagements? This includes: (a) Tracking the progress of engagement. (b) Considering whether each members of engagement team understand their instructions. (c) Considering whether each members of

for existing audit clients? 10 Non Audit Services / Cross Selling: Should require that: others within the firm, and its network, when considering whether to accept a proposed non-audit engagement to