– objective/scope

– responsibilities of auditor

– responsibilities of management

– identification of framework for financial statements

– form/content reports

– elaboration of scope

– form of communications

– some misstatements may be missed

– arrangement for audit

– written representations required

– fees/billing

– management acknowledge letter

– internal auditor arrangements

– obligations to provide working papers to others

– restriction on auditor’s liability

– arrangements to make draft financial statements available

(2 marks)