You have said that ruko… Preconditions btao have you agree and comply with the preconditions.
SA 210 says it is precondition that “Management” accepts responsibility to prepare financial statements, which should be in the form of agreement (engagement letter)
SA 260 says that this information should be communicated to “TCWG” that our responsibility is restricted to giving opinion.
So it is clear 210 is with Management
& Communication under SA 260 is with TCWG
please comment if there is anything else 🙂