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Professional
Appointments
Client Acceptance


Integrity Threats
Questionable FR
Client Acceptance
                    S
                    A
                    F
                    E
                    G
Integrity Threats
                    U
Questionable FR     A
                    R
                    D
                    S
Client Acceptance
                    S
                    A
                    F
                    E
                    G    Get to know client
Integrity Threats
                    U Commitment to better CG
Questionable FR     A
                    R
                    D
                    S
Client Acceptance
  Replacing old

  Why being replaced?
Client Acceptance
  Replacing old
Client Permission



     Why being replaced?
Client Acceptance
  Replacing old
Client Acceptance
  Replacing old
Client Acceptance
  Replacing old
Client Permission
Client Acceptance
  Replacing old
Client Permission   No
Client Acceptance
  Replacing old
Client Permission   No
Client Acceptance
  Replacing old
Client Permission        No



          Don’t Accept
Client Acceptance
  Replacing old
Client Permission          No



       Old Auditor gives
        no information
Client Acceptance
  Replacing old
Client Permission     YES



    Anything we Should be
          aware of?
Client Acceptance
  Replacing old
Client Permission   YES
Client Acceptance
  Replacing old
Client Permission   YES
Client Acceptance
  Replacing old
Client Permission       YES


            No REPLY?
Client Acceptance
  Replacing old
Client Permission         YES


          No REPLY?
       Further Recorded
Client Acceptance
  Replacing old
Client Permission         YES


          No REPLY?
       Further Recorded
        Delivery letter
Client Acceptance
  Replacing old
Client Permission         YES


          No REPLY?
       Further Recorded
        Delivery letter
Client Acceptance
  Replacing old
Client Permission         YES


          No REPLY?     Proceed after
       Further Recorded Stated time
        Delivery letter
Engagement Acceptance
       ISA 210 Terms of Audit Engagement


Procedures          Changes            Content
Engagement Procedures
Engagement Procedures

 Get permission to
write to old auditors
Engagement Procedures

 Get permission to
write to old auditors
Engagement Procedures

 Get permission to      Meet & agree
write to old auditors      scope
Engagement Procedures

 Get permission to      Meet & agree
write to old auditors      scope
Engagement Procedures

 Get permission to      Meet & agree
                                       Send Engagement letter
write to old auditors      scope
Engagement Acceptance
       ISA 210 Terms of Audit Engagement


Procedures          Changes            Content
Changes to
 Engagement Letter
ISA 210 Terms of Audit Engagement
Changes to
             Engagement Letter
          ISA 210 Terms of Audit Engagement


If scope changes
Changes to
             Engagement Letter
          ISA 210 Terms of Audit Engagement

                                      New laws
If scope changes                      New ISAs
                                    Other services
Engagement Letter
     Content
ISA 210 Terms of Audit Engagement
Engagement Letter
                  Content
            ISA 210 Terms of Audit Engagement

Responsibilities of Directors &
          Auditors
Engagement Letter
                  Content
            ISA 210 Terms of Audit Engagement

Responsibilities of Directors &
          Auditors
                                  Scope of
                                  the audit
Engagement Letter
                  Content
            ISA 210 Terms of Audit Engagement

Responsibilities of Directors &
                                              Other Services
          Auditors
                                  Scope of
                                  the audit
Engagement Letter
                  Content
            ISA 210 Terms of Audit Engagement
                                         Fees
Responsibilities of Directors &
                                                Other Services
          Auditors
                                  Scope of
                                  the audit
Engagement Letter
                  Content
            ISA 210 Terms of Audit Engagement
                                         Fees
Responsibilities of Directors &
                                                Other Services
          Auditors
                                  Scope of
                                                             Applicable
                                  the audit
                                                               Laws

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Editor's Notes