Engagement letter（審計業(yè)務約定書）是什么_2021年ACCA考試AA知識點
備考2021年ACCA考試，請大家一直堅守下去，努力前行，爭取一次順利通過。今天東奧小編為大家準備了FM科目的知識點，快來學習一下吧。
【內(nèi)容導航】
Engagement letter 審計業(yè)務約定書
【知識點】
Engagement letter 審計業(yè)務約定書
Engagement letter 審計業(yè)務約定書
On accepting an appointment, the practitioner must send the client a letter of engagement/engagement letter, which forms the basis of a contractual relationship between the practitioner and the client.
The engagement letter is the written terms of an engagement in the form of a letter.
Main purpose of the engagement letter
It specifies the nature of the contract between the audit firm and the client.
It minimizes the risk of any misunderstanding of the auditor’s role.
Basic contents of the engagement letter
(1) The objective and scope of the audit.
(2) The auditor’s responsibilities.
(3) The management’s responsibilities.
(4) Identification of the applicable financial reporting framework for the preparation of the FS.
(5) Reference to the expected form and content of any reports to be issued by the auditor.
(6) A statement that there may be circumstances in which a report may differ from its expected form and content.
Note:
Additional matters often included are:
(1) Expectation that management will provide written representations.
(2) Fees and billing arrangements.
(3) Involvement of other auditors and experts.
(4) Involvement of internal auditors and other staff.
(5) Any restriction of auditor’s liability.
(6) Any obligations to provide audit working papers to other parties.
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