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.
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Adam Witmer, CRCM
All statements are my opinion, not those of my employer, and should not be taken as legal advice.
www.compliancecohort.com