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

a - Confirmation that the auditor is independent

b - The terms and scope of the audit

c - the resonsibilities of management

d - whether the auditor will rely on the work of internal auditors

e - the responsbilities of the auditor

f - Identification of the financial reporting framework for the preparation of the financial statements

g - expected form and content of any reports to be issued

h - the number of hours the audit will take to perform