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1. Use of External Experts: Include when the audit requires the use of specialists or external experts

2. Group Audit Arrangements: Include for consolidated financial statements where component auditors are involved

3. Specific Industry Requirements: Include when the client operates in a regulated industry with additional reporting requirements

4. Internal Audit Coordination: Include when there is significant interaction with the client's internal audit function

5. ASIC Requirements: Include specific sections for listed entities or when additional ASIC requirements apply

6. Data Protection and Privacy: Include detailed privacy provisions when handling sensitive data

7. Remote Working Arrangements: Include when audit work will be conducted remotely or through virtual means

1. Fee Schedule: Detailed breakdown of fees, including hourly rates and estimated hours

2. Audit Timeline: Detailed schedule of key dates and milestones for the audit process

3. Team Structure: Overview of the audit team members and their roles

4. Standard Terms and Conditions: Firm's standard terms and conditions for audit services

5. Required Client Documents: List of documents and information required from the client

6. Independence Considerations: Detailed analysis of independence matters and safeguards where relevant