assurance that its understanding is in agreement with the client’s understanding of the work to be performed. 12 Have there been any major gains/losses of clients in the year? _x000D_&1#&"Tahoma"&12&KC0C0C0
/ Rotation: Do they require that: · the length of time held by key audit partners and staff is monitored for; and are subject to rotation requirements 5 Contingent Fee Arrangements: Do they ensure that
used in determination of partner’s remuneration? (Please describe the criteria e.g., job portfolio, audit fee. You do not need to specify amount of remuneration, ) 14 Does the firm carry out staff