Which of the following are benefits of preparing an engagement letter? Check all that apply. Check All That Apply The engagement letter can help avoid possible problems between the CPA and the client concerning (1) the scope of the work, (2) the service to be rendered, and (3) the audit fee. The "in-charge" auditor conducting the examination can avoid misunderstanding the nature and scope of the engagement if the engagement letter is included in the permanent section of the audit working papers. Any legal problems relating to the auditor's failure to perform certain procedures can be reviewed with reference to the contractual commitment assumed