Is there any reason to doubt the integrity of management (owners
Are we aware of any significant disagreements between management owners and the predecessor accountant?
Does there appear to be any potential fee collection problems?
Are the client's needs beyond our capabilities or staffing abilities?
Are we aware of any independence problem that may affect our ability to meet the client's needs?
Are there high-risk factors related to the engagement that may affect our decision to accept the client?
In there a potential problem with management (owners) not fully understanding the limitations of the services to be provided (for example, management's expectation that we will be responsible for the detection of fraud)?
Is the required staffing or expertise necessary for this engagement beyound our capabilities?