162. The scope of the audit including reference to the pronouncements of the ICAI, which the auditor adheres to, generally is communicated to the client in the ____ i) auditor’s report ii) engagement letter iii) representation letter October 4, 2025 by Admin A. i) only B. Both (i) and (ii) C. Both (i) and (iii) D. All the above ✅ The correct answer is option B.