the scope of work. - Indications that the client might be involved in any criminal activities. - The reasons for the proposed appointment of the firm and nonreappointment of the previous firm. - The
, procedures, checklist, and system of quality management is appropriately revised to address the observed deficiencies. B8 Review the previous year’s ACR report with the current year and find out how the action
its expected lifespan. The assessment must be performed using the highest available resolution projections across the existing range of future scenarios consistent with the expected lifetime of the
amount of the audit fee for the previous audit and the arrangements for its payment should be agreed with the audit client before the audit firm formally accepts appointment as auditors for the following