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
: Does any principal, staff or immediate family members act as a trustee which holds - directly or indirectly- any financial interests in an audit client or its affiliates? 3 Loans and Guarantee: Have the