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Appointment and engagement terms

Access practical resources on client acceptance, auditor appointment and agreeing engagement terms to help understand auditors’ responsibilities and the requirements of International Standards on Auditing (ISAs), in particular, ISA 210. These resources include practical support to help auditors deal with the challenges that may arise.

Auditors should also consider ICAEW’s wider ethical and independence resources.

Displaying 1-6 of 6 results
Driving more informative auditor resignation statements
  • Helpsheets and support
  • Apr 2022
  • Audit and Assurance Faculty
Are auditors providing meaningful information in their resignation statements, and if not, why not? This article looks at the requirements and what stakeholders have been saying.
Exclusive TECHNICAL ADVISORY SERVICES HELPSHEET Auditing micro-entities
  • Helpsheets and support
  • Aug 2018
  • Technical Advisory Services
Technical helpsheet to help ICAEW members when considering whether to accept engagement as auditor to a company preparing its accounts under the micro-entity regime.
Exclusive The importance of achieving audit objectives
  • Helpsheets and support
  • Oct 2017
  • International Accounting and Auditing
ISA 200 highlights the importance of objectives in auditing standards. Understanding ISA 200 is fundamental to understanding the challenge of implementing ISAs. This guide seeks to help auditors understand the overall objectives of the auditor and how they relate to the individual objectives and requirements in ISAs, and the role of professional judgement and scepticism.
Exclusive Agreeing the terms of audit engagements
  • Helpsheets and support
  • Oct 2017
  • International Accounting and Auditing, IFAC
ISA 210 sets out the requirements for agreeing audit engagement terms. This guide looks at the requirements and highlights potential implementation challenges for auditors.
Exclusive TECHNICAL ADVISORY SERVICES HELPSHEET Rotation of audit partners and staff
  • Helpsheets and support
  • Feb 2017
  • Ethics Advisory Service
Technical helpsheet issued to help ICAEW members to identify the requirements for rotation of audit partners and staff involved in audits within scope of the FRC Ethical Standard.
Exclusive TECHNICAL ADVISORY SERVICES HELPSHEET Engagement letters and privacy notices
  • Helpsheets and support
  • Jul 2016
  • Technical Advisory Services
ICAEW has developed guidance for practice firms on what to include in engagement letters. This page provides a series of sample wordings to help you draft your own engagement letters.
Displaying 1-6 of 6 results

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