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бухгалтерский учет
письмо-обязательство [-соглашение] (документ, определяющий обязанности аудитора при проведении проверки (объем работы, форму отчета и т. п.) и содержащий согласие аудитора на проведение этой проверки)
синоним
An engagement letter defines the legal relationship (or engagement) between a professional firm (e.g., law, investment banking, consulting, advisory or accountancy firm) and its client(s). This letter states the terms and conditions of the engagement, principally addressing the scope of the engagement and the terms of compensation for the firm.
Most engagement letters follow a standard format. The example given below refers to the engagement of an accountancy firm.