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

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

Agreed with all Audit champs!

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.

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

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.

I guess option (d) as right answer.

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

The correct answer is (D)

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