consultations are performed for difficult or contentious matters? If yes, please describe the responses to quality risks to the following questions. - Have the conclusions reached been implemented? If they were

,” describe how the firm monitors its independence 18 Does the firm review unpaid fees from clients to ascertain whether any outstanding amounts may impair the firm’s independence? a. If “yes,” answer the

); • unfamiliar systems and in-house expertise to assess them; • understanding and evaluation of controls on complex systems; and • effect of Internet and e-commerce. 2 How is firm dealing with greater use of