Commercial Alliances: Are there any commercial alliances with other organizations? Does the firm have any agency agreements with audit clients or others? 3 Influence over the affairs: Does the firm audit any
behavior regarding selling of non-audit services? 2 Consider and beware of firm’s ethics and professional skepticism in context of being “business advisers” 3 How does the firm prevent undue influence being
conceived, by design and location and by mitigation measures, so that it complies with one of the following requirements: o the plant does not entail any deterioration nor compromises the achievement of good