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
pressure when the EQr has a reporting line to the engagement partner? 3 Has the firm established responses to address quality risks that set forth the criteria for eligibility of individuals who assist the
employees, and should issue guidance to assist partners and staff to comply with such policies 12 Any significant gifts or hospitality received by the audit, firm, key finance, accounting and audit personnel