common employment and other means, and evaluating whether any of those services might impair independence? a. If “yes,” identify the relevant policies and procedures. b. If “no,” describe how the firm
establishing a specific time period to make that evaluation? If yes, do the conditions include: • significant changes in the client (such as ownership, management, nature of business or financial position
or part- time auditors and individuals in the service delivery center) If yes, please describe. 2 How does the firm determine staffing requirements and minimum qualifications for each position? (full
points/concerns have been followed up. B9 Where the firm operates as part of a network under common monitoring policies and procedures: (a) Whether the firm receives the overall scope, extent, and results