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1. Group Audit Considerations: Required when the client is part of a larger group structure

2. Additional Services: When additional non-audit services are requested within permitted scope

3. SAMA Requirements: Required for financial institutions subject to SAMA oversight

4. CMA Requirements: Required for listed companies subject to CMA regulations

5. Zakat and Tax Considerations: When specific tax-related matters need to be addressed

6. Use of Experts: When external expert involvement is anticipated

7. Remote Working Arrangements: When audit procedures will be conducted remotely

8. Data Protection and Privacy: When handling sensitive personal data or cross-border data transfers

1. Appendix A - Detailed Scope of Work: Detailed breakdown of audit procedures and coverage

2. Appendix B - Timeline and Deliverables: Detailed project timeline with key milestones and deliverables

3. Appendix C - Fee Schedule: Detailed breakdown of fees, including hourly rates if applicable

4. Appendix D - Team Structure: Key team members and their roles in the engagement

5. Appendix E - Required Client Documentation: List of documents and information required from the client

6. Appendix F - Standard Terms and Conditions: Detailed terms and conditions of the engagement

7. Appendix G - Regulatory Requirements: Specific regulatory requirements applicable to the engagement

8. Appendix H - Communication Protocol: Communication procedures and escalation matrix