Terms of Engagement - American Institute of Certified ...

Initial Audits, Including Reaudit Engagements ... audit performed in accordance with such law or regulation does not comply withGAAS.Accordingly,forsuchanaudit,theauditorshouldnotincludeany 2 Paragraphs.22–.23ofsection800,SpecialConsiderations—AuditsofFinancialStatementsPre-

  Engagement, Initial, Audit, Including, Including reaudit engagements, Reaudit