Know Your Auditors: Diligence Questions | Practical Law
A standard list of due diligence questions for the purposes of testing and understanding the background and experience of the auditors participating in a securities offering when the auditors are not well known to the underwriters or underwriters' counsel. These questions may be appropriate if the auditor is not a "big four" accounting firm and is not otherwise experienced. This Standard Document has integrated notes with important explanatory and drafting tips.