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[Music] hi and welcome to the video on ice at ASA to 10 which is agreeing the terms of ordered engagements now if this is your first time at the channel welcome my name is dr. Amanda white I am a university lecturer in auditing and assurance at the University of Technology Sydney and on this channel youll find heaps of free ordering information about standards about concepts even for laches so click subscribe and have a browse around the channel now today what were getting into is a essay to 10 which is agreeing the terms of audit engagements now this is really important because in any sort of business arrangement you should have a contract between the two parties all right where business is going on so there needs to be a contract between those two parties who are those two parties well in our case those two parties are the audit firm so the auditor which is typically the audit partner and weve got our audit client now in terms of who would be signing that that would typically be
