One of Abdul's functional responsibilities with his audit firm, Smith & Partners, CGAS, is developing new clients. Smith & Partners is a small audit firm with experience in the retail and manufacturing industries. Abdul is scheduled to meet with HHH Inc. next week to continue discussions on his firm becoming HHH's new auditors. HHH conducts engineering studies for customers who want to know what environmental issues are involved with potential land purchases. Because of the amount of new financing HHH requires, it has already been determined that HHH should have an audit rather than a review engagement. Abdul plans to communicate with the predecessor auditor before making his recommendation. Required: In addition to communicating with the predecessor auditor, explain four factors Smith & Partners should consider in determining whether it is feasible to accept this engagement. Be very specific in explaining the WHAT and the WHY. (3 marks for Each Point)