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

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

related to their competence and capabilities as well as ensuring sufficient resources and time? 3 How does the firm ensure that service providers are able to deliver their services properly and in