External Auditing Canadian 1 Name Institution 1-Planning 1-1-Engagement Minutes and Staffing Memo Engagement Letter 2/2/2020 VRTECH limited, Dear Michelle Parker, RE: Engagement Letter The Letter is to inform our understanding of the terms of our engagement, the nature, and limitations of the services that we give. Our scope of services will entail risk assessment, detection, and prevention of fraud and error, boost the morale of accounting staff, give assurance and credibility, and ascertain tax liability.