What precautions the auditor should take while accepting the change ?

The Auditor should take the following precautions while accepting the change: The Auditor should not agree to a change in the terms of the Audit Engagement which restricts the scope of audit provided under any statute. If the term of the Audit Engagement is changed when it is expected that Auditor may have to issue a modified report, such type of change should be resisted. Any request to change to avoid or circumvent unfavorable Auditor's report is also unjustified and should not be accepted. If the terms of the Audit Engagement are changed before the completion of the audit, the Auditor should not disregard the evidences obtained prior to the change in scope of audit.