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1. Significant Risks Identified: Detailed discussion of significant risks identified during audit planning, included when specific risks require special attention

2. Group Audit Considerations: Information about group audit arrangements, included when dealing with component auditors or multiple locations

3. Use of Experts: Discussion of intended use of specialists or experts, included when technical expertise is required

4. Internal Control Matters: Preliminary observations about internal control system, included when significant deficiencies are identified during planning

5. Fee Arrangements: Details of fee structure and billing arrangements, included when not covered in separate engagement letter

1. Audit Timeline: Detailed schedule of key audit dates and deadlines

2. Required Information List: Comprehensive list of documents and information required from the client

3. Key Audit Team Members: List of key team members and their roles in the engagement

4. Specific Audit Procedures: Detailed outline of specific audit procedures planned for significant areas

5. Communication Matrix: Matrix showing key contacts and their roles in the audit process