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Hello Sir
When the the engagement letter is required? .Is it required every time the audit starts even for recurring audits?
or only if the client is new then it is required?
Thanks,
See page 47 of the notes – in section 5.
Upon appointment, auditors should send an engagement letter to their new client.
And the last point:
? Should be updated for all changes. For example, if the auditor begins to undertake tax work for
the client.
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