Hello, What is the SIT-7 for engagement issues? What are engagement issues? Thanks

Perhaps the "7" refers to the requirement for audit partners to rotate every 7 years? If the prior audit partner audited the company's books for more than seven years, this would also be considered an engagement issue, since the partner may no longer be considered to have a sufficiently arm's length/objective relationship with the client (i.e. they are too familiar with the client). In general, engagement issues are factors that may affect an auditor's ability to perform an objective and competent audit. All of the above (scope limitation, independence, timeline, and prior engagements greater than 7 years in length) would affect the auditor's ability to provide a competent audit. Note that the prospective engagement partner should also not be taking on an audit engagement for more than seven years - this is something to look for in any case scenario.