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ASA 300 - Planning an Audit of a Financial Report - October 2009
Additional Considerations in Initial AudAdditional Considerations in Initial Audit Engagements
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Additional Considerations in Initial Audit Engagements
- The auditor shall undertake the following activities prior to starting an initial audit:
- Performing procedures required by ASA 220 regarding the acceptance of client relationships and audit engagements;[9] and
- Communicating with the predecessor auditor, where there has been a change of auditors, in compliance with relevant ethical requirements. (Ref: Para. A24)
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