| 6. | The auditor shall undertake the following activities at the beginning of the current audit engagement: |
| (a) | Performing procedures required by ISA (UK and Ireland) 220 regarding the continuance of the client relationship and the specific audit engagement;1 |
| (b) | Evaluating compliance with relevant ethical requirements, including independence, in accordance with ISA (UK and Ireland) 220;2 and |
| (c) | Establishing an understanding of the terms of the engagement, as required by ISA (UK and Ireland) 210.3 (Ref: Para. A5-A7) |
| 1 ISA (UK and Ireland) 220, "Quality Control for an Audit of Financial Statements," paragraphs 12-13. |
| 2 ISA (UK and Ireland) 220, paragraphs 9-11. |
| 3 ISA (UK and Ireland) 210, "Agreeing the Terms of Audit Engagements," paragraphs 9-13. |
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