business practices. - Information concerning the attitude of the client’s principal owners, key management and those charged with its governance towards such matters as aggressive interpretation of

-mail h) other: please describe B10 Do professionals have access to guidance materials regarding the applicable Quality Management standards? B11 Are Quality Management responses e.g., policies and

Does the firm have access to current guidance materials regarding the applicable independence, integrity, and objectivity requirements? a. If “yes,” describe the source of such material (such as access

and implemented? In the case that matters regarding differences of opinion has not been resolved, can audit reports be issued? 4 Does the firm use service providers for the purposes of consulting on

turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their