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It explains the letter’s purpose: defining the scope of audit work, clarifying responsibilities, and addressing ethical requirements. It specifies the engagement period, highlights how prior periods are handled, and states both the auditor’s reliance on information and the directors’ duties for records, accounting policies, fraud prevention, and statutory reporting to shareholders.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/example-letter-of-engagement-for-audit-assignment-for-an-incorporated-air-travel-organisers-licensing-atol-travel-agent-terms-of-appointment/179530/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/example-letter-of-engagement-for-audit-assignment-for-an-incorporated-air-travel-organisers-licensing-atol-travel-agent-terms-of-appointment/179530.png","ImageObject",442,249,{"name":88,"@type":89},"Skyler","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/octet-stream","2026-10-20","2026-09-02",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",7,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is the purpose of the engagement letter and attached terms?","Question",{"text":109,"@type":110},"The letter confirms the auditor’s appointment and sets out the terms for carrying out the work. 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They must also safeguard assets, prevent and detect fraud, and make relevant accounting and meeting records available to the auditor.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},179530,1790382369,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":79},2336464648746,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Example letter of engagement for audit assignment for an incorporated Air Travel Organisers’ Licensing (ATOL) travel agent\u0005\nThe directors\u0005 of \u0013 FORMTEXT \u0014Insert company name\u0015 Ltd\u0005\n\u0013 FORMTEXT \u0014Insert date\u0015\nDear \u0013 FORMTEXT \u0014Insert name\u0015,\nWe are pleased to accept the instruction to act as auditor for your company and are writing to confirm the terms of our appointment.\nThe purpose of this letter, together with the attached terms and conditions, is to set out our terms for carrying out the work and to clarify our respective responsibilities.\nWe are bound by the ethical guidelines of ACCA, and accept instructions to act for you on the basis that we will act in accordance with those ethical guidelines. A copy of these guidelines can be viewed at our offices on request or at www.accaglobal.com\nPeriod of engagement\u0005\nThis letter is effective from \u0013 FORMTEXT \u0014insert date\u0015.\nWe will deal with matters arising in respect of periods prior to the above date as appropriate.\u000b\u000bOR \u000b\u000bWe will not be responsible for earlier periods. The company’s previous accountant, \u0013 FORMTEXT \u0014insert name of firm\u0015, will deal with outstanding returns, assessments and other matters relating to earlier periods and will agree the position with the relevant authorities.\nScope of services to be provided\nOur audit will be made with the objective of expressing an opinion on the financial statements.\nOur responsibility to you\nWe have set out the agreed scope and objectives of your instructions within this letter of engagement. Any subsequent changes will be discussed with you and where appropriate a new letter of engagement will be agreed. We shall proceed on the basis of the instructions we have received from you and will rely on you to tell us as soon as possible if anything occurs which renders any information previously given to us as incorrect or inaccurate. We shall not be responsible for any failure to advise or comment on any matter that falls outside the specific scope of your instructions. We cannot accept any responsibility for any event, loss or situation unless it is one against which it is the expressed purpose of these instructions to provide protection.\nYour responsibility to us\nThe advice that we give can only be as good as the information on which it is based. In so far as that information is provided by you, or by third parties with your permission, your responsibility arises as soon as possible if any circumstances or facts alter, as any alteration may have a significant impact on the advice given. If the circumstances change therefore or your needs alter, advise us of the alteration as soon as possible in writing.\nStatutory responsibilities\nAs directors of the company, you are responsible for ensuring that the company maintains proper books and records and for preparing accounts (financial statements) for each financial year, which give a true and fair view of the state of affairs of the company and of its profit or loss for that period. In preparing those accounts you must:\nSelect suitable accounting policies and then apply them consistently.\nMake judgments and estimates that are reasonable and prudent.\nPrepare the accounts on the going concern basis unless it is not appropriate to presume that the company will continue in business.\nIt is your responsibility to keep proper accounting records that disclose with reasonable accuracy at any particular time the financial position of the company. It is also your responsibility to safeguard the assets of the company and for taking reasonable steps for the prevention of and detection of fraud and other irregularities with an appropriate system of internal controls.\nYou are also responsible for making available to us, as and when required, all the company’s accounting records and all other relevant records and related information, including minutes of all management and shareholders’ meetings. We are entitled to require from the company’s officers such other information and explanations as we think necessary f","cbCaieWy3M1wmBoe","https://ap.wps.com/l/cbCaieWy3M1wmBoe","doc",98304,10,"English","# Period of engagement\n## Scope of services to be provided\n## Our responsibility to you\n## Your responsibility to us\n## Statutory responsibilities\n## Matters to be reported","[{\"question\":\"What is the purpose of the engagement letter and attached terms?\",\"answer\":\"The letter confirms the auditor’s appointment and sets out the terms for carrying out the work. It also clarifies the respective responsibilities covered by the engagement.\"},{\"question\":\"How does the letter define the auditor’s objective and responsibility to the company?\",\"answer\":\"The auditor’s objective is to express an opinion on the financial statements. The auditor relies on the company to provide accurate information and will not be responsible for matters outside the agreed scope.\"},{\"question\":\"What key responsibilities do the directors have under the statutory responsibilities section?\",\"answer\":\"Directors must maintain proper books and records, prepare financial statements giving a true and fair view, select and apply suitable accounting policies, and make reasonable judgments. They must also safeguard assets, prevent and detect fraud, and make relevant accounting and meeting records available to the auditor.\"}]","Example Letter of Engagement for Audit Assignment for an Incorporated Air Travel Organisers’ Licensing (ATOL) Travel Agent - Terms of Appointment | DOC",1788337327]