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 (June 05)SAS 140 (revised June 00) 2 STATEMENT OF AUDITING STANDARDS 140 Engagement Letters Statements of Auditing Standards (SASs) are to be read in the light of SAS 010 "The scope and authority of auditing pronouncements".
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 company clients which …
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