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1. Group Audit Arrangements: Required when the client is a parent company and the audit involves multiple components or subsidiaries

2. Specific Regulatory Requirements: Needed for regulated entities such as listed companies or financial institutions

3. Other Services: Include when additional non-audit services are to be provided alongside the audit

4. Use of External Experts: Required when the audit will involve external specialists or experts

5. Electronic Communications Protocol: Include when specific arrangements for electronic communication and data sharing need to be established

6. Independence Declaration: Detailed independence statement required for listed companies or when specifically requested

7. Conflict Resolution Procedures: Include for high-risk engagements or when specifically requested by the client

1. Schedule 1: Audit Team Structure: Details of key audit team members and their roles

2. Schedule 2: Fee Schedule: Detailed breakdown of fees, including hourly rates if applicable

3. Schedule 3: Audit Timeline: Detailed timeline with key dates and deliverables

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

5. Appendix B: Management Representation Letter Template: Template of the management representation letter required at audit completion

6. Appendix C: Required Information List: Detailed list of documents and information required from the client