-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

) If no, how does the firm obtain assurance that the work done is appropriate? 3 If the Service Delivery Center performs audit procedure for the firm, how does the firm direct and supervise individuals

following questions: - Who does this? - How often is it done? - Have there been any such situations during the year? b. If “no,” describe how the firm monitors its independence with respect to clients with