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
following questions. - Do personnel have an appropriate professional level or specialized expertise on difficult or contentious matters? If no, How does the firm deal with this situation? Does the firm have a
firm’s strategic and business plan. If yes, please describe. 2 How does the firm conduct the estimation of personnel needs (e.g. developing succession plan)? 3 How does the firm deal with the staff