a change or adjustment of the risk assessment process, including (1) quality objectives (2) quality risks, and (3) responses? How frequent does the firm consider those circumstances? Also, please
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
monitoring and remediation activities, how does the firm communicate these deficiencies to the key responsible persons within the SOQM to ensure timely adjustment of quality objectives, quality risks, and