ISA 210 (3)

Question 1

What might audit engagement also make reference to (scope)

Answer 1

Elaboration of the scope of the audit.

Includes regulations and ISAs to which auditor adheres to

Question 2

What might audit engagement also make reference to (communication)

Answer 2

Form of any other communication of results of the audit engagement

Question 3

What might audit engagement also make reference to (audit matters)

Answer 3

Requirement of auditor to communicate key audit matters in the auditor’s report in accordance with ISA 701

Question 4

What might audit engagement also make reference to (inherent limitations)

Answer 4

An unavoidalbe risk that some material misstatements may not be detected, even though audit is properly planned and performed in accordance with ISAs

Question 5

What might audit engagement also make reference to (engagement)

Answer 5

Arrangements regarding planning and performance, including the composition of engagement team

Question 6

What might audit engagement also make reference to (written)

Answer 6

The expectation that management will provide written representations

Question 7

What might audit engagement also make reference to (expectation)

Answer 7

Expectation that management will provide acces to all information that is relevant to preparation of FS, including disclosures

Question 8

What might audit engagement also make reference to (time)

Answer 8

Agreement of management to provide draft FS in time to allow auditor to complete audit

Question 9

What might audit engagement also make reference to (fees)

Answer 9

Fees and billing arrangements