Can you explain the factors the must consider before acceptance of s change in terms of engagement?

I think it relates with the nature f the changes of terms that is being needed. And it happen, usually, when the client does`t have the sufficient experience of the needed requirement to perform the audit process. as well as the Auditor. The factors should be at least the understanding and keeping up to the profession standards.

 

Thank you for the invitation

A variety of factors can causr a business to reevaluate its methods of operation: *Competition *Technology *Desire for growth *Need to improve process *Government regulations