Auditing and Assurance Standards and Guidance

Auditing Standards (Ireland)

FRC ISAs (UK and Ireland) applicable for periods beginning on or after 15 December 2010 but before 17 June 2016

ISA (UK and Ireland) 210 Agreeing the terms of audit engagements

Application and Other Explanatory Material
Agreement on Audit Engagement Terms
Agreeing the Terms of the Audit Engagement (Ref: Para. 9 )
A21.The roles of management and those charged with governance in agreeing the terms of the audit engagement for the entity depend on the governance structure of the entity and relevant law or regulation.
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