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

2. Industry-Specific Requirements: Special considerations for regulated industries like banking, insurance, or listed companies

3. Use of Experts: Section describing the potential use of external experts or specialists if required

4. Other Services: Description of any permitted non-audit services if agreed upon

5. Limitation of Liability: Optional liability limitation clauses where permitted by local law

6. COVID-19 or Force Majeure Provisions: Special provisions for remote auditing or force majeure circumstances

1. Fee Schedule: Detailed breakdown of fees, including base audit fee, additional services, and out-of-pocket expenses

2. Timeline Schedule: Detailed audit timeline showing key dates, deliverables, and responsibilities

3. Team Structure: Key engagement team members and their roles

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

5. Quality Control Procedures: Overview of the firm's quality control procedures applicable to the engagement

6. Standard Terms and Conditions: Firm's standard terms and conditions that apply to all audit engagements