For Each of the Following Safeguards, Identify Whether They Are $\bullet$

For each of the following safeguards, identify whether they are:
$\bullet$ safeguards created by the profession, by legislation or by regulation
$\bullet$ safeguards developed by the firm
$\bullet$ safeguards which are engagement specific
$\bullet$ safeguards within the client's systems.
1 disclosure of fees
2 competence of employees
3 using different partners and teams with separate reporting lines for the provision of non-assurance services to an assurance client
4 professional standards and pronouncements
5 timely communication of policies and procedures to all partners and professional staff
6 internal procedures to ensure objective decisions on engagements
7 professional review by other professional accountants
8 involving another firm to perform or re-perform part of the engagement
9 corporate or other governance regulations
10 firm leadership which emphasises compliance and ethics.