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1. Specific Risk Areas: Include when there are specific risk areas identified that require special attention

2. Industry-Specific Matters: Include for regulated industries or when specific industry requirements need emphasis

3. Group Audit Considerations: Include when the audit involves multiple components or subsidiaries

4. Previous Year Matters: Include when there are significant unresolved matters from previous audits

5. Special Regulatory Requirements: Include when specific regulatory requirements need to be highlighted

6. Internal Control Deficiencies: Include when significant control deficiencies have been identified

7. Independence Declaration: Include when specifically required by local regulations or client request

1. Appendix A - Audit Timeline: Detailed schedule of audit activities and milestones

2. Appendix B - Audit Team Structure: Details of key audit team members and their responsibilities

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

4. Appendix D - Fee Schedule: Breakdown of audit fees and payment terms if not covered in separate engagement letter

5. Appendix E - Specific Audit Areas: Detailed description of specific areas requiring special audit attention

6. Appendix F - Communication Matrix: Contact details and escalation hierarchy for both audit team and client