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1. Date and Address Block: Formal letter heading including date and recipient's details (Board of Directors/Trustees of the Non-Profit Organization)

2. Engagement Overview: Brief introduction stating the purpose of the letter and confirmation of the engagement agreement

3. Audit Objectives and Scope: Clear statement of the audit's objectives and scope, including the financial statements to be audited and the period covered

4. Auditor's Responsibilities: Detailed outline of the auditor's responsibilities, including conducting the audit in accordance with PSA and specific considerations for non-profits

5. Management's Responsibilities: Outline of management's responsibilities regarding financial statements, internal controls, and providing access to information

6. Reporting Commitments: Description of the expected audit reports and any specific reporting requirements for non-profit organizations

7. Timeline and Deadlines: Expected timeline for the audit process and key deadlines

8. Professional Fees: Details of audit fees, payment terms, and any additional cost considerations

9. Acknowledgment and Acceptance: Space for signatures and formal acceptance of the engagement terms

1. Schedule A - Audit Timeline: Detailed timeline of audit activities, milestones, and deadlines

2. Schedule B - Fee Structure: Detailed breakdown of audit fees, payment schedule, and any conditional fees

3. Schedule C - Required Documentation: List of documents and information required from the organization for the audit

4. Appendix 1 - Audit Team Structure: Information about key audit team members and their roles

5. Appendix 2 - Specific Audit Procedures: Outline of specific audit procedures relevant to the non-profit sector

6. Appendix 3 - Quality Control Procedures: Description of the firm's quality control procedures and compliance with professional standards