Consider the following statements: 1. The practitioner expresses a conclusion on the fair presentation of the financial statements. 2. Quality control systems, policies and procedures in terms of the International Standard on Quality Control 1 (ISQC 1) apply to the engagement. 3. The practitioner expresses reasonable assurance on the fair presentation of the financial statements. 4. The practitioner needs to comply with relevant ethical requirements concerning independence when performing the engagement. 5. Client management needs to confirm in writing that they accept responsibility for the preparation and the fair presentation of the financial statements. 6. The practitioner designs and performs primarily inquiry and analytical procedures in order to address all material items in the financial statements. 7. The practitioner determines materiality for the financial statements as a whole. 8. The greater the reliance a practitioner wishes to place on an internal control's operating effectiveness, the more persuasive evidence he/she needs to obtain in this regard. 9. In performing the engagement, the practitioner considers the entity's ability to continue as a going concern. 10. The practitioner reports that nothing has come to his/her attention that causes him/her to believe that the financial statements have not been prepared, in all material respects, in accordance with the applicable financial reporting framework. REQUIRED For each of the above, indicate whether it applies to an external audit engagement, an independent review engagement, or both