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This AAS establishes standards on agreeing to the terms of engagement with the client and the auditor’s response to a request by client to change the terms of an engagement to one that provides lower level of assurance. The AAS discusses principal contents of an audit engagement letter, audit engagement letter in case of audit of components, factors affecting audit engagement letter in case of recurring audits. The AAS also extensively deals with the duties and responsibilities of the auditors in case of a change in engagement.

The AAS is effective for all audits relating to accounting periods beginning on or after 1st April, 2003 and replaces Guidance Note on Audit Engagement Letters issued by the Institute.


Issued in January, 2003.
Published in the Handbook of Auditing Pronouncements, Vol. I, (Edn. 2003).
Also available as a separate publication of the Institute (Price: Rs. 25/-).
ISBN: 81-88437-09-03.

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