Engagement letters are widely used in
practice for professional engagements of all
types. The primary purpose of the
engagement letter is to a. Remind management of its primary
responsibility over the financial
statements.
b. Satisfy the requirements of the Code of
Professional Conduct for CPAs.
c. Provide a starting point for the auditor's
preparation of the preliminary audit
program.
d. Provide a written record of the
agreement with the client as to the
services to be provided.
practice for professional engagements of all
types. The primary purpose of the
engagement letter is to a. Remind management of its primary
responsibility over the financial
statements.
b. Satisfy the requirements of the Code of
Professional Conduct for CPAs.
c. Provide a starting point for the auditor's
preparation of the preliminary audit
program.
d. Provide a written record of the
agreement with the client as to the
services to be provided.