firm to continue the engagement; • discussing with the appropriate level of client’s management /those charged with governance the appropriate action the firm may take; • if the firm determines that it

that there is no doubt as to the related accounting treatment regarding the true and fair view of the financial statements? Are any tax services provided on a contingent fee basis? Any tax services of a

communicated to the group auditor? 6 How does the firm ensure that engagement teams exercise appropriate professional judgment and skepticism? 7 Does the Service Delivery Center perform audit procedures for the