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

,” describe how the firm monitors its independence 18 Does the firm review unpaid fees from clients to ascertain whether any outstanding amounts may impair the firm’s independence? a. If “yes,” answer the

the planned hydropower plant outweigh the costs from deteriorating the status of water that are accruing to the environment and to society; > the fact that the overriding public interest or the benefits