audit engagement

Audit Engagement 如果翻譯成中文就係叫做審計應聘﹝通常英文全寫係 Audit Engagement Letter﹞因為要列明工作範圍及收費。好多時啲人對審計工作範圍唔理解，又或者覺得收費偏貴，所以當會計師好似阿四咁亂咁使。這正是政府在平衡與公眾利益方面政府做得不足的地方─一方面政府希望確保財務報表的準確性，另一方面又唔希望將會計師變公務員﹝即係審計費由政府包底﹞。你要馬兒好又要馬兒不吃草，就是政府在審計方面監管不足之處。

Audit engagement is normally means the job taken up by an auditor to carry out a statutory audit on the limited company as required under the Companies Ordinance. An engagement letter is usually sent out by the auditor to state out his scope and obligations of him and the client as required by Hong Kong Institute of Certified Public Accountants.
So, in simple term, audit engagement is a job to be carried out by an internal auditor for policies and procedures as defined by the management. It may also means the statutory audit as stated above. The engagement is all bound by the terms of the work and duties of each party.