I'm with Randy on this one, though I guess the difference it would make in putting together a proposal would be to try to get an understanding of how many issues a bank had or didn't have. I know first hand that banks with many issues take more time to review than those that run a tight ship. That said, a simple questionnaire can be just as effective - if not more valuable in scoping and pricing a proposal. In addition, I've done plenty of audits where the previous audit report was clean, but there were issues that hadn't been previously identified.
I too would not be handing out past audit reports before a signed engagement. A simple questionnaire should provide them with everything they need to scope and price your proposal.
Adam Witmer, CRCM
All statements are my opinion, not those of my employer, and should not be taken as legal advice.www.compliancecohort.com