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1. Group Audit Considerations: Required when the client is part of a larger group structure requiring coordination with other auditors

2. Specialist Involvement: Needed when the audit requires involvement of specific technical specialists

3. Industry-Specific Regulations: Required for regulated industries such as financial institutions or listed companies

4. Data Protection and Confidentiality: Detailed section needed when handling sensitive or regulated data

5. Anti-Money Laundering Provisions: Required for clients in high-risk sectors or when specifically mandated by regulations

6. Remote Working Arrangements: Needed when audit work will be conducted remotely or through hybrid arrangements

7. Use of Technology Tools: Required when specific audit software or client portals will be used

1. Schedule A - Scope of Services: Detailed breakdown of audit services, including specific accounts and procedures to be performed

2. Schedule B - Fee Schedule: Detailed breakdown of fees, including hourly rates, estimated hours, and additional services charges

3. Schedule C - Timeline and Deliverables: Detailed project timeline with key milestones and specific deliverable dates

4. Appendix 1 - Required Information List: Detailed list of documents and information required from the client

5. Appendix 2 - Team Structure: Key team members and their roles in the audit engagement

6. Appendix 3 - Standard Terms and Conditions: Firm's standard terms and conditions for audit services