The information obtained to support the firm’s judgements about the integrity and ethical values of the client may include the identity and business reputation of the client’s principal owners, key management, and those charged with its governance.   …

The firm may obtain the information from a variety of internal and external sources, including: In the case of an existing client, information from current or previous engagements, if applicable, or enquiry of other personnel who have performed other …

Information that is obtained during the firm’s acceptance and continuance process may often also be relevant to the engagement team when planning and performing the engagement. AUASB standards may specifically require the engagement team to obtain or …

AUASB standards or applicable legal and regulatory requirements may include specific provisions that need to be addressed before accepting or continuing a client relationship or specific engagement and may also require the firm to make enquiries of an …

The Firm’s Ability to Perform the Engagement (Ref: Para. 30(a)(ii)) …

The firm’s ability to perform the engagement in accordance with AUASB standards and applicable legal and regulatory requirements may be affected by: The availability of appropriate resources to perform the engagement; Having access to information to …

The Firm’s Financial and Operational Priorities (Ref: Para. 30(b)) …

Financial priorities may focus on the profitability of the firm, and fees obtained for the performance of engagements have an effect on the firm’s financial resources. Operational priorities may include strategic focus areas, such as growth of the firm’s …