appendix i isa 210 - example of an audit …（附件我isa 210 -审计的例子u2026）.pdfVIP

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 financial statements for a single reporting period and would require adaptation if intended or expected to apply to recurring audits. It may be appropriate to seek legal advice that any proposed letter is suitable. To the appropriate representative of management or those charged with governance of ABC Company: [THE OBJECTIVE AND SCOPE OF THE AUDIT] You have requested that we audit the financial statements of ABC Company, which comprise the balance sheet as at December 31, 2012, and the income statement, statement of changes in equity and cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory information. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter. Our audit will be conducted with the objective of our expressing an opinion on the financial statements. ISA 210 - EXAMPLE OF AN AUDIT ENGAGEMENT LETTER [THE RESPONSIBILITIES OF THE AUDITOR] We will conduct our audit in accordance with International Standards on Auditing (ISAs). Those standards require that we comply with ethical requirements and plan and pe