01 / ENGAGEMENT BRIEF

Confidence starts
with the right questions.

Proposed engagement: an audit of [identified financial statements] for the period ending [date], under [applicable framework and standards]. Confirm these particulars in the approved engagement letter.

ENGAGEMENT FACTS

Mitchell & Co.
[Reporting period]
[Framework]
[Lead contact]

02 / EVIDENCE REGISTER

A traceable path
from records to report.

01

Planning and assessment

Understand the entity, reporting framework and key processes. Develop the audit approach, identify information needs and agree a practical timetable with management.

02

Evidence and fieldwork

Perform the procedures determined appropriate for the agreed engagement. Obtain records, explanations and confirmations, and discuss identified matters with management.

03

Completion and reporting

Evaluate evidence, review the proposed financial statements and communicate relevant matters. Issue the report appropriate to the findings and agreed engagement terms.

04

Management communication

Provide the agreed governance communication and discuss relevant control observations. A particular audit opinion or outcome is not promised by this proposal.

03 / DELIVERY PLAN

Plan the work.
Resolve the questions.

PLAN

FIELDWORK

REPORT

One query coordinator.
Agreed evidence dates.
A shared request list.

01

Plan

[Planning date] / scope, contacts and request list.

02

Fieldwork

[Fieldwork dates] / evidence and query resolution.

03

Report

[Target date] / completion and governance discussion.

Reporting depends on complete and timely evidence.

04 / COMMERCIAL SCHEDULE

A transparent
engagement fee.

Fees assume the identified entity, reporting period and agreed evidence requirements. Extra entities and material scope changes require prior written approval.

PAYMENT & SCOPE CHANGES

Payment schedule: [approved schedule]. Confirm any deposit, due dates, applicable tax and exclusions. Additional work or changed terms require written agreement.

FINAL / REVIEW & APPROVAL

Confirm the engagement.

Acceptance and independence

The engagement is subject to the firm's client acceptance, independence and conflict checks. Work starts only after those checks and the approved engagement letter are complete.

Management responsibilities

Management prepares the financial statements, maintains records and relevant controls, and provides access to information and personnel. Confirm all responsibilities in the engagement letter.

Timetable dependencies

Supply the requested evidence by the agreed dates and nominate a query coordinator. Delayed or incomplete information may require revised fees or reporting dates, agreed in writing.

Scope and reporting

This proposal covers the identified audit only. Tax advice, transaction services and other assurance engagements are excluded. The approved engagement letter governs limitations and reporting responsibilities.

Approve the proposed scope, fee basis and timetable, subject to firm acceptance checks and the separately approved audit engagement letter.