Engagement acceptance/continuance checklist (audit)

Draft an engagement acceptance/continuance checklist for {client_name}.

Inputs:
- Prior engagement history: {prior_history}
- Independence considerations: {independence_facts}
- Management integrity signals: {integrity_signals}
- Financial condition and going concern signals: {financial_condition}
- Fees/collection history: {fees_collection}
- Specialist needs: {specialist_needs}

Output:
1) Checklist with pass/fail and evidence required for each item.
2) Client risk rating and rationale.
3) Required approvals/consultations.
4) Conditions for acceptance (e.g., updated engagement letter, governance communication).

Use conservative professional judgment; flag uncertainties.