bankers, legal counsel and industry peers; • background searches. And do the considerations include: • identity and business reputation of client; • the nature of client’s operations; • information

matters: ·     ensure firm’s commercial considerations do not override the quality of work performed; ·     The firm’s performance evaluations, compensation, and promotion (including incentive systems) with

. - Please describe the criteria used to assess the level of identified quality risk in a "risk matrix" format, comprising relevant factors such as the likelihood and magnitude. - For each factor used to

describe the reasons for each schedule. Such as, monitoring activity of independent declaration every [month]. A6 How does the firm consider any circumstances or factors that require the firm to perform

of all considerations and justification where firm chooses to safeguards against rather than eliminate a threat; ·    prohibit audit team members from making or assuming responsibility for management