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ASA 210 - Agreeing the Terms of Audit Engagements - October 2009
Scope of this Auditing Standard (Ref: PaScope of this Auditing Standard (Ref: Para. 1)
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Scope of this Auditing Standard (Ref: Para. 1)
- ASQM 1[7] deals with the firm’s responsibilities regarding the acceptance and continuance of client relationships and specific engagements. The auditor’s responsibilities in respect of relevant ethical requirements, including those related to independence, in the context of the acceptance of an audit engagement and insofar as they are within the control of the auditor are dealt with in ASA 220.[8] This Auditing Standard deals with those matters (or preconditions) that are within the control of the entity and upon which it is necessary for the auditor and the entity’s management to agree.