Show Summary Details 1 General requirement to appoint auditors 2 Exemption from audit 3 Responsibilities of members and auditors 4 Communication between the auditor and the LLP 5 Terms of engagement 6 Written representations 7 Material weaknesses in internal control 8 The auditor’s report 9 Regulatory reports required from auditors 10 Reporting to third parties 11 Changes in audit appointment Appendix 1 – example audit letter of engagement Appendix 2 – Example written representation ...