You have been appointed as the Secretarial Auditor of Alpha Beta Limited. State what are the preconditions for accepting professional assignment which has to be mandatorily checked by the Auditor?

Preconditions of accepting any professional engagement Prior to acceptance of any Audit engagement, the auditor, in order to establish whether the preconditions for accepting professional assignment are present, the auditor should check that: Whether the reporting framework as required in the preparation, performance of audit, review of the secretarial/ non-financial statements is acceptable; and Whether the management is in agreement to acknowledge and understands its responsibility relating to: Preparation of the secretarial/non-financial statements in accordance with the applicable reporting framework, including their fair presentation; Development of internal control/systems/procedure to enable the preparation of secretarial/non-financial statements which are free from material misstatement, whether due to fraud or error; and Providing: Access to all information of which management is aware that is relevant to the preparation/audit/ review etc. of the secretarial/ non-financial statements such as records, documentation and other matters; Additional information that the auditor may request from management for the relevant purpose; and Unrestricted access to persons within the company from whom the auditor determines it necessary to obtain audit evidence.