This document discusses professional responsibilities related to client acceptance and engagement procedures for an audit. It addresses evaluating potential integrity threats and obtaining client permission when replacing an old auditor. The document also covers obtaining permission to contact the old auditors, agreeing on the scope of the audit, and sending an engagement letter. It discusses making changes to the engagement letter if the scope changes or due to new laws or standards. The engagement letter content includes responsibilities of directors and auditors, scope of the audit, applicable fees, and other services.

1. Professional
Appointments

2. Client Acceptance
Integrity Threats
Questionable FR

3. Client Acceptance
S
A
F
E
G
Integrity Threats
U
Questionable FR A
R
D
S

4. Client Acceptance
S
A
F
E
G Get to know client
Integrity Threats
U Commitment to better CG
Questionable FR A
R
D
S

5. Client Acceptance
Replacing old
Why being replaced?

6. Client Acceptance
Replacing old
Client Permission
Why being replaced?

7. Client Acceptance
Replacing old

8. Client Acceptance
Replacing old

9. Client Acceptance
Replacing old
Client Permission

10. Client Acceptance
Replacing old
Client Permission No

11. Client Acceptance
Replacing old
Client Permission No

12. Client Acceptance
Replacing old
Client Permission No
Don’t Accept

13. Client Acceptance
Replacing old
Client Permission No
Old Auditor gives
no information

14. Client Acceptance
Replacing old
Client Permission YES
Anything we Should be
aware of?

15. Client Acceptance
Replacing old
Client Permission YES

16. Client Acceptance
Replacing old
Client Permission YES

17. Client Acceptance
Replacing old
Client Permission YES
No REPLY?

18. Client Acceptance
Replacing old
Client Permission YES
No REPLY?
Further Recorded

19. Client Acceptance
Replacing old
Client Permission YES
No REPLY?
Further Recorded
Delivery letter

20. Client Acceptance
Replacing old
Client Permission YES
No REPLY?
Further Recorded
Delivery letter

21. Client Acceptance
Replacing old
Client Permission YES
No REPLY? Proceed after
Further Recorded Stated time
Delivery letter

22. Engagement Acceptance
ISA 210 Terms of Audit Engagement
Procedures Changes Content

23. Engagement Procedures

24. Engagement Procedures
Get permission to
write to old auditors

25. Engagement Procedures
Get permission to
write to old auditors

26. Engagement Procedures
Get permission to Meet & agree
write to old auditors scope

27. Engagement Procedures
Get permission to Meet & agree
write to old auditors scope

28. Engagement Procedures
Get permission to Meet & agree
Send Engagement letter
write to old auditors scope

29. Engagement Acceptance
ISA 210 Terms of Audit Engagement
Procedures Changes Content

30. Changes to
Engagement Letter
ISA 210 Terms of Audit Engagement

31. Changes to
Engagement Letter
ISA 210 Terms of Audit Engagement
If scope changes

32. Changes to
Engagement Letter
ISA 210 Terms of Audit Engagement
New laws
If scope changes New ISAs
Other services

33. Engagement Letter
Content
ISA 210 Terms of Audit Engagement

34. Engagement Letter
Content
ISA 210 Terms of Audit Engagement
Responsibilities of Directors &
Auditors

35. Engagement Letter
Content
ISA 210 Terms of Audit Engagement
Responsibilities of Directors &
Auditors
Scope of
the audit

36. Engagement Letter
Content
ISA 210 Terms of Audit Engagement
Responsibilities of Directors &
Other Services
Auditors
Scope of
the audit

37. Engagement Letter
Content
ISA 210 Terms of Audit Engagement
Fees
Responsibilities of Directors &
Other Services
Auditors
Scope of
the audit

38. Engagement Letter
Content
ISA 210 Terms of Audit Engagement
Fees
Responsibilities of Directors &
Other Services
Auditors
Scope of
Applicable
the audit
Laws