ISA 220 (Revised): Definition of an Engagement Team Fact sheet

IAASB
May 02, 2022 | Guidance & Support Tools
English

To help users adapt to the clarified and updated definition of “engagement team”, this fact sheet addresses the clarified definition and its possible impacts, including recognition that engagement teams may be organized in a variety of ways, including across different locations or by the activity they are performing. The fact sheet also includes a diagram that walks users through who specifically is included and excluded.

 

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