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
procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general
from network firms)? If yes, please describe. 2 Does the firm have specific Continuing Professional Development (CPD) policies and procedures for all staff members and consultants of the firm? 3 What are
materials regarding the applicable independence? 6 Are ethics policies and procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff