As per the appendix to AU-C 210, Terms of Engagement, a typical engagement letter for a private company client begins with a paragraph on the O responsibilities of management O responsibilities of the auditor objective and scope of the audit O fee arrangements and billings

As per the appendix to AU-C 210, Terms of Engagement, a typical engagement letter for a private company client begins with a paragraph on the responsibilities of management responsibilities of the auditor objective and scope of the audit fee arrangements and billings