Engagement Letter Precondition of Audit

audit planning

Preconditions for an audit

ISA 210 Agreeing with the Terms of Audit Engagements provides steerage to auditors on the steps they must absorb acceptive a brand new audit or continued on AN existing audit engagement. It sets out a variety of processes that the auditor ought to perform together with agreeing on whether or not the preconditions square measure gift, agreement of audit terms in AN engagement letter, continual audits, and changes in engagement terms.

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