ASSERTUM AUDIT OÜ ENGAGEMENT CONTRACTS AND APPENDICES

AUDIT

Appendix 1 – General Terms of Client Contract on Performance of Audit

Appendix 2 – Illustrative Representation Letter

Appendix 3 – The list of Documents/ Files submitted by the Client to the Audit Firm

Appendix 4 – Related Party Questionnaire

Appendix 5 – List of the Beneficial Owners of the Enterprise

Appendix 6 – Illustrative Client Consent and Acknowledgment Letter

REVIEW

Appendix 1 – General Terms of Client Contract on performance of Review

Appendix 2 – Illustrative Reprentation Letter

Appendix 3 – The practicioner’s queries, list of documents / files submitted by the Client to the Audit Firm (shall be customer-tailored)

Appendix 4 – Related Party Questionnaire

Appendix 5 – List of the Beneficial Owners of the Enterprise

Appendix 6 – Illustrative Client Consent and Acknowledgment Letter

PACKAGING MATERIALS REPORT’S AUDITING ENGAGEMENTS

Appendix 1 – Not available yet

Appendix 2 – Not available yet

TEMPLATES AND TOOLS AT THE ESTONIAN ASSOCIATION OF AUDITORS WEBSITE:

“The Best Practice, Committee of Methodology of Estonian Association of Auditors”.