The Use of Engagement Letters in Audit, Review, and Compilation Engagements: An Empirical Study.
调查了会计师事务所审计、审阅和编制业务中业务约定书的使用频率，发现许多CPA不常用，且小规模事务所和低保证程度业务中使用更少。
Abstract This study was conducted to determine whether the frequency of use of engagement letters by the accounting profession differs among audit, review, and compilation engagements. A second objective was to determine whether there is a relationship between the use of engagement letters and the size of the CPA firm. A total of 1,762 responses out of 5,000 practice units indicate that many CPAs do not always use engagement letters and that use is less prevalent by smaller firms and with lower levels of assurance.