AU Locks Auditing Services

YES N COMMENTS
O
 Have the audit preconditions been met? 
 Have the acceptance/continuance requirements in 
the firm’s quality control manual been followed?
 Any change in the terms of reference or 
requirements for the audit engagement?
 Any independence issues or conflicts of interest? 
 Any circumstances that would cast doubt on the 
integrity of the client’s owners?
 Does the firm have the capacity in time, 
competencies, and resources to complete the
engagement in accordance with professional and
firm standards?
 Are there any issues identified in previous audits 
and other engagements for this entity that need to
be addressed?
 Are there any new circumstances that increase our 
engagement risk?

EVALUATION OF PROSPECTIVE CLIENT FORM

Client: Batangas Bestfeeds Multipurpose Cooperative

Conclusion:

Overall assessment of engagement risk. Moderate (Low, Moderate or High)

Casaba Veronica Andrea C.

Senior Auditor

Dimaano, Lyka Mae D.

Lopez, Lara Dianne R.

Tagle, Myzelle R.

AU Locks Auditing Services