ISSAI Executive Summaries
ISSAI 1210 – Agreeing the Terms of Audit Engagements
This Practice Note provides supplementary guidance on ISA 210 – Agreeing the Terms of Audi Engagements.
Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit
Public sector external auditors
The terms of an audit engagement in the public sector are normally mandated and therefore not subject to requests from, and agreement with management. Therefore the requirements in the ISA 210, when applied in the public sector context, are useful in establishing a common, formal understanding of the respective roles and responsibilities of management and the auditor.
|Scope - Content:||
The Practice Note provides additional guidance for public sector auditors related to
Appendix 1 of the Practice Note gives an example of an Audit Engagement Letter in the public sector.
|Author - Committee:||
INTOSAI Professional Standards Committee – Financial Audit Subcommittee
Approved at XXth Congress of INTOSAI, Johannesburg 2010
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ISA 210 is applicable to auditors of public sector entities in their role as auditors of financial statements