Which of the following are true statements that both audit and non-audit engagement teams should consider to mitigate firm risk as they evaluate a new client opportunity? Select two. Teams should initiate a check early, for example during the proposal process. Perform a check via the Relationship Checking System only if the prospect is a non-audit client. Initiate a check via the Relationship Checking System for all prospects whether the engagement is for audit or non-audit. Evaluate and clear all relationships reported in the Relationship Checking System after client acceptance has been approved for the client.