ABC Company Ltd is a distribution company that distributes men clothing. Over the past five years, the company has been experiencing a high level of asset misappropriation that has been estimated to have cost the company around US $100 million. The company has implemented several internal controls to mitigate the issues, however only work for a short time. The board of directors decided to engage you, as a Chartered Auditor to help them to determine the specific causes of their loss and to recommend corrective actions. Required: Agreeing to accept the offer and offer your services. Prepare letter of engagement to the company, making sure to include all guidelines as laid out by the IFA articles 200.01,200.02 and 300.02