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1. Group Audit Arrangements: Include when the client is part of a group structure requiring coordination with other auditors

2. Specialized Industry Requirements: Add for regulated industries like financial services or insurance companies

3. Prior Year Modifications: Include when there were audit modifications in previous years that need to be addressed

4. Use of External Experts: Add when specialized experts will be needed for specific aspects of the audit

5. Multiple Location Audits: Include for clients with multiple business locations requiring separate audit procedures

1. Appendix A - Detailed Fee Schedule: Breakdown of audit fees, including any additional services and out-of-pocket expenses

2. Appendix B - Standard Terms of Business: Firm's standard terms and conditions for audit services

3. Appendix C - Team Structure: Key audit team members and their roles (optional but often included for larger engagements)

4. Appendix D - Timeline and Key Deliverables: Detailed audit timeline, key dates, and deliverables

5. Appendix E - Required Client Assistance: List of documents, schedules, and support required from the client