SA 210 - Agreeing the terms of Audit Engagements | CA Inter Audit | Ch. 11 Part 5 |M 25/ S 25/ J 26

This video covers SA 210 - 'Agreeing the terms of Audit Engagements'. It includes Preconditions for an audit, Agreement on audit engagement terms (Engagement Letter), Limitation on scope of prior to audit engagement acceptance, Acceptance of a change in the terms of audit engagement and terms of engagement in recurring audit.

It is Part 5 of Chapter 11 - Ethics and Terms of Audit Engagements of Paper 5 - Auditing and Ethics for CA Inter. It is based on ICAI Study Material (Modules).

It is explained in detail for CA Inter May-2024 attempt onwards (May 25/ Sept 25/ Jan 26). It is relevant for ICAI New Scheme of Education and Training (New Course of CA Inter). It is helpful in understanding the concept and to remember as well.

To download full notes of CA Inter Audit for Revision, click on the below link of Google Drive:
https://drive.google.com/drive/folder...
(It is to be noted that materials may be changed/ amended according to ICAI Material, Papers, RTPs and MTPs, hence, it is advisable to check the updated date of the document and previously downloaded document by you, if any.)

Time stamp:
00:00 Introduction
03:18 SA 210 - Preconditions for an audit
08:55 SA 210 - Agreement on audit engagement terms (Engagement Letter)
16:02 SA 210 - What happens if preconditions for an Audit are not present?
17:41 SA 210 - Limitation on scope of prior to audit engagement acceptance
18:59 SA 210 - Acceptance of a change in the terms of audit engagement
28:01 SA 210 - Terms of engagement in recurring audits

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