responsibilities engagement partner clearly defined and communicated to that partner? 10 Does the firm have policies and procedures regarding to the assignment of engagement teams and the level of supervision

) B. Direct&Supervise&Review B Direction, supervision and review responsibilities: Firm's Reference /Guidance Notes Description 1 Has the firm established policies and procedures for direction and

that: ·  all partners, senior or other members of the firm notify the firm regarding potential employment with any audit client of the firm; and ·  whether they be removed from the engagement team; and

accept marginal /unsatisfactory accounting / disclosure, including “opinion shopping”? 10 How does firm deal with domineering/awkward personalities at Board or senior management level? 11 How does firm