tender document- mentions responsibilities of management and auditor?

The contents of an engagement letter are prescribed by ISA 210. There are no ISAs governing the contents of a tender – the company will specify in the “invitation to tender” (ITT) according to best practice, custom, etc. Since it is only going to be a large company that puts its audit “out to tender”, it seems unlikely that management would need to be advised of the respective responsibilities of management/auditor. It might be appropriate, however, if there is anything in the ITT that suggests that management has any misconceptions in this area.

In a similar vein – unless there could be any doubt about which legislation, financial reporting or auditing standards apply, these might be mentioned only in passing.