-time or part-time auditors and individuals in the service delivery center) 3 Does the firm always acquire satisfactory references when engaging senior and high-level audit staff? 4 Does the firm examine

describe C3 Does the person who is responsible for supervising the investigation ·       Has sufficient and appropriate experience ·       Has authority within the firm; and Is otherwise not involved in the

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

work done is appropriate? 2 Do the firm’s responses to quality risks specify assigning the responsibility for reviewing all reports, financial statements, and working papers to a reviewer who is senior