The audit engagement letter, generally, should include a reference to each of the following, except:

Answer Option D <<<<<<<<<<<<<<<<<<<<

d) as the type of audit methods and sampling methods are confidential from the auditee. The audit should maintain an element of surprise, methodology should change from one year to the next, utilising alternative audit procedures.

Answer D, as there is no need for management or the department under review to know what type of sampling the internal auditor wil use for sampling before the engagement starts.

Agreed with all Audit champs!

Option D is the correct answer management is not concerned with samples checked by the auditor their main concern is following good and productive procedures to result in accurate information

d) a description of the auditor’s method of sample selection

I guess option (d) as right answer.

Answer D) since you can't give a description of the sample method before beginning your assignment.

For the limitation of audit, if you mean by it the specification of the  kind of assignment (assurance report or other reports..) then it shall be included in the "The responsabilities of the auditor" paragraph.

The audit engagement letter shouldn't include a description of the auditor’s method of sample selection  :

 

d) >>>>>>>>>>>>>>>>> a description of the auditor’s method of sample selection

 

 Option: D  is correct answer