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
requirements; and (b) allegations of non-compliance with the firm’s system of quality management. (c) conclusions drawn (d) deficiencies noted: type and frequency (e) remedial action proposed, including training
for existing audit clients? 10 Non Audit Services / Cross Selling: Should require that: others within the firm, and its network, when considering whether to accept a proposed non-audit engagement to