Section A) 1 Page
Section B) 2pages or 2.5 preferably (Please follow these for section b) Engagement letter (CAS 210)
Prepared by an auditor, acknowledged by the client (need to update each year)
Explains the scope of the audit
Summarizes the responsibilities of both management and the auditor
Identifies the applicable financial reporting framework
References the expected form/content of audit report)
