What are preliminary engagement procedures?
Answer to relevant QuestionsWhat is ICFR?What is the relationship between management’s financial statement assertions and audit evidence?What are other preliminary engagement procedures beyond client acceptance and continuance?How are tests of details of balances different from tests of controls and dual purpose tests? How are tests of details of balances related to evidence?Assume the auditor has a contract with society. What are the components of that contract? In other words, what does the auditor commit to give and what does the auditor receive?
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