Transcription of SAS140 Engagement Letters
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SAS140 Engagement Letters
SAS 140 (revised June 00) 1 STATEMENT OF AUDITING STANDARDS 140 Engagement Letters (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction 1 - 5 Audit Engagement Letters 6 - 12 Audits of components 13 - 14 Recurring audits 15 - 16 Change of the Engagement 17 - 21 Compliance with International Standards on Auditing 22 Effective date 23 appendix 1 - Example of an audit Engagement letter (in English and in Chinese) appendix 2 - Tax Engagement letter (with example in English, and in Chinese) * HKSA 210 Terms of Audit Engagements is effective for audits of financial statements for periods beginning on or after 15 December 2004.
SAS 140 (revised June 00) 6 APPENDIX 1 Example of an audit engagement letter This form of letter has been drafted to apply to limited …
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