communicated to the group auditor? 6 How does the firm ensure that engagement teams exercise appropriate professional judgment and skepticism? 7 Does the Service Delivery Center perform audit procedures for the

behavior regarding selling of non-audit services? 2 Consider and beware of firm’s ethics and professional skepticism in context of being “business advisers” 3 How does the firm prevent undue influence being

that there is no doubt as to the related accounting treatment regarding the true and fair view of the financial statements? Are any tax services provided on a contingent fee basis? Any tax services of a