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to keep yourself updated subscribe to indigo learn and click the bell icon and download our app one fin to start learning on the go now the next part of the standard is agreeing to the acceptance on the change in terms of engagement that means acceptances to the change in the terms of engagement now what do you mean by this the meaning of this is we have now started the audit and how did we start the audit by me and management agreeing on the same thing and we are now ready with all the terms and conditions of the engagement and we have started the audit now while we are conducting the audit the management comes to us and says look there has to be bought a certain changes in the terms of engagement that means what we agreed the previous time when we were sitting across and discussing the terms of engagement all that we are agreed upon we need to bring certain changes now what do you mean by this the meaning of this is what happens is we have already started doing the audit and now the