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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.

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

Driving more informative auditor resignation statements

Audit and Assurance Faculty 07-04-2022

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.

Auditing micro-entities

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Technical Advisory Services 15-08-2018

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.

The importance of achieving audit objectives

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International Accounting and Auditing 24-10-2017

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.

Agreeing the terms of audit engagements

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International Accounting and Auditing, IFAC 24-10-2017

ISA 210 sets out the requirements for agreeing audit engagement terms. This guide looks at the requirements and highlights potential implementation challenges for auditors.

Rotation of audit partners and staff

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Ethics Advisory Service 01-02-2017

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.

Engagement letters and privacy notices

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Technical Advisory Services 01-07-2016

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.