INTERNATIONAL STANDARD ON AUDITING 210 …

Agreement on Audit Engagement Terms 9. The auditor shall agree the terms of the audit engagement with management or those charged with governance, as appropriate. (Ref: Para. A21) 10. Subject to paragraph 11, the agreed terms of the audit engagement shall be recorded in an audit engagement letter or other suitable form of written

  International, Standards, Terms, Engagement, Auditing, International standard on auditing 210, Engagement terms