preconditions for an audit

It means that unless the stated conditions are present (eg directors do not understand that information has to be provided) you won’t be able to carry out an audit.

ISA 210 states:

Preconditions for an Audit
In order to establish whether the preconditions for an audit are present, the
auditor shall:

(a) Determine whether the financial reporting framework to be applied in
the preparation of the financial statements is acceptable; and

(b) Obtain the agreement of management that it acknowledges and
understands its responsibility:

(i) For the preparation of the financial statements in accordance
with the applicable financial reporting framework, including
where relevant their fair presentation; (Ref: Para. A15)
(ii) For such internal control as management determines is necessary
to enable the preparation of financial statements that are free
from material misstatement, whether due to fraud or error; and
(iii) To provide the auditor with:
a. Access to all information of which management is aware
that is relevant to the preparation of the financial statements
such as records, documentation and other matters;
b. Additional information that the auditor may request from
management for the purpose of the audit; and
c. Unrestricted access to persons within the entity from whom
the auditor determines it necessary to obtain audit evidence.

Lots of things – like is it ethical, is it legal, do you want to be associated with the client, what’s the fee?

Yes there are a lot

i)Professional clearance u=is the first thing to do- this simply means getting permission from the client to communicate with then previous auditor in order to get information about the ethical status of the firm
ii) consider money laundering issues
ii) client’s reputation
iv)the preconditions of the audit work
v)audit fees

At least you now have a little bit of light the go ahead and research about more to it