An audit firm's quality control procedures pertaining to the acceptance of a prospective audit client would most likely include: enquiry of management as to whether disagreements between the previous auditor and the prospective client were resolved satisfactorily. confirmation of the prospective client's bank accounts. enquiry of third parties, such as the prospective client's bankers and solicitors, about information regarding the prospective client and its management. consideration of whether the internal control is sufficiently effective to permit a reduction in the extent of required substantive tests.