Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 29

AU-C Section 210.03 states that:

… the objective of the auditor is to accept an audit engagement for a new or existing audit client only when the basis upon which it is to be performed has been agreed upon through

1 establishing whether the preconditions for an audit are present and

2 confirming that a common understanding of the terms of the audit engagement exists between the auditor and management and, when appropriate, those charged with governance.