Which of the following matters are to be included in an audit engagement letter?

A. The terms and scope of the audit

B. Confirmation that the auditor is independent

C. The responsibilities of the auditor

D. The responsibilities of management

E. Identification of the financial reporting framework for the preparation of the financial statements

F. The number of hours the audit will take to perform

G. Expected form and content of any reports to be issued

H. Whether the auditor will rely on the work of the internal auditors