Chapter 6 - Planning, understanding the entity and evaluating business risk. In this chapter we will discuss: explain why the decision to accept a client is important, and describe the primary features of client acceptance and continuance; indicate the purpose and content of an audit engagement letter; describe the decisions made by an auditor in preparing an audit plan, the knowledge on which the decisions are based and the procedures used to obtain that knowledge. | Lecture Auditing and assurance services in Australia 4th ed Chapter 6 - Grant Gay Roger Simnett
