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appendix i isa 210 - example of an audit …(附件我isa 210 -审计的例子u2026)
APPENDIX I
ISA 210 - EXAMPLE OF AN AUDIT ENGAGEMENT LETTER
The following is an example of an audit engagement letter for an audit of general
purpose financial statements prepared in accordance with International Financial
Reporting Standards (IFRS). This letter is not authoritative but is intended only to
be a guide that may be used in conjunction with the considerations outlined in
this ISA. It will need to be varied according to individual requirements and
circumstances. It is drafted to refer to the audit of
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