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ASA 210 - Agreeing the Terms of Audit Engagements - October 2009
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Scope of this Auditing Standard
- This Auditing Standard deals with the auditor’s responsibilities in agreeing the terms of the audit engagement with management and, where appropriate, those charged with governance. This includes establishing that certain preconditions for an audit, responsibility for which rests with management and, where appropriate, those charged with governance, are present. ASA 220[1] deals with those aspects of engagement acceptance that are within the control of the auditor. (Ref: Para. A1)