Institut Supérieur de Gestion Master Comptabilité Contrôle Audit - Module AuditAnnée universitaire 2009/2010 Sami BouassidaCHAPTER 2 : ACCEPTANCE & CONTINUANCE OF THE AUDIT ENGAGEMENT1Institut Supérieur de Gestion Master Comptabilité Contrôle Audit - Module AuditAnnée universitaire 2009/2010 Sami BouassidaThis chapter presents requirements of the ISAs during the stage of theacceptance and continuance of audit engagements.It is mainly based of the requirements of the following standards:- ISCQ1- ISA 220- ISA 600- ISA 210Numbers at the beginning of each paragraph refer to the correspondingparagraphs of the concerned standard.2Institut Supérieur de Gestion Master Comptabilité Contrôle Audit - Module AuditAnnée universitaire 2009/2010 Sami BouassidaINDEXI-ISQC1 AND ACCEPTANCE & CONTINUANCE OF AUDIT ENGAGEMENTS .................................... 4II- ISA 220 AND ACCEPTANCE & CONTINUANCE OF AUDIT ENGAGEMENTS................................ 15III- ISA 500 AND ACCEPTANCE & CONTINUANCE OF ENGAGEMENTS .............................. 18IV- ISA 550 AND ACCEPTANCE & CONTAUDIT ENGAGEMENTS 19V- ISA 600 AND ACCEPTANCE & CONTINUANCE OF ENGAGEMENTS ............................... 20VI- ISA 210 AND ACCEPTANCE & CONTAUDIT ENGAGEMENTS 263Institut Supérieur de Gestion Master Comptabilité Contrôle Audit - Module AuditAnnée universitaire 2009/2010 Sami BouassidaI- ISQC 1 AND ACCEPTANCE & CONTINUANCE OF AUDITENGAGEMENTSISQC1 QUALITY CONTROL FOR FIRMS THAT PERFORM ...