This document discusses professional responsibilities related to client acceptance and engagement procedures. It addresses evaluating potential integrity threats and obtaining client permission when replacing an old auditor. The document also covers engagement letter content such as responsibilities, scope of the audit, fees, applicable laws and other services according to ISA 210. Procedures for obtaining permission to contact a previous auditor and agreeing on scope are also outlined.
34. Engagement Letter
Content
ISA 210 Terms of Audit Engagement
Responsibilities of Directors &
Auditors
35. Engagement Letter
Content
ISA 210 Terms of Audit Engagement
Responsibilities of Directors &
Auditors
Scope of
the audit
36. Engagement Letter
Content
ISA 210 Terms of Audit Engagement
Responsibilities of Directors &
Other Services
Auditors
Scope of
the audit
37. Engagement Letter
Content
ISA 210 Terms of Audit Engagement
Fees
Responsibilities of Directors &
Other Services
Auditors
Scope of
the audit
38. Engagement Letter
Content
ISA 210 Terms of Audit Engagement
Fees
Responsibilities of Directors &
Other Services
Auditors
Scope of
Applicable
the audit
Laws