Document Search

International Journal

ISSAI Executive Summaries

Executive Summary:

ISSAI 1210 – Agreeing the Terms of Audit Engagements


This Practice Note provides supplementary guidance on ISA 210 – Agreeing the Terms of Audi Engagements.

ISSAI Category:

Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit

Target Group:

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

  • Preconditions for an audit
  • Agreement on audit engagement terms
  • Acceptance of a change in the terms of the audit engagement.

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


Related Documents - Executive Summaries:
Related Documents - ISSAI Full Versions:
Related Documents - Others:

ISA 210 is applicable to auditors of public sector entities in their role as auditors of financial statements

<< back