party because it is required to communicate about non-compliance with laws and regulations (NOCLAR) committed by a client to the appropriate regulator; - The firm may consider the network firm as a
through computer software databases containing professional and regulatory literature). b. If “no,” describe how the firm obtains reasonable assurance that it is aware of the applicable independence
are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers