5. You have identified a number of issues which should be considered before tending for a new client Given what you already know of Almond Ltd, which TWO of these are most important to consider further, prior to tendering for the audit? a. The firm is independent of the potential client b. The firm has the appropriate resources to conduct the audit of the potential client c. The precondition of audit will be met d. The outgoing auditors will give Oceans \& Associates access to working papers