pre-issuance monitoring activities and provide the list of factors for performing pre- issuance review over audit engagement B Evaluating, Communicating, and Remedying Identified Deficiencies Firm's

deal with client disagreements? 12 How does the firm ensure access to all necessary and updated information for evaluating client risks, especially information from external sources? _x000D_&1#&"Tahoma

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