CA Mira, before accepting audit of an educational society, wants to ensure that management of society acknowledges and understands its…

SA 210, "Agreeing the Terms of Audit Engagement”, requires the auditor to obtain the agreement of management that it acknowledges and understands its responsibility: - (i) For the preparation of the financial statements in accordance with the applicable financial reporting framework including where relevant their fair representation. (ii) For such internal control as management considers necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error; and (iii) To provide the auditor with: Access to all information of which management is aware that is relevant to the preparation of the financial statements such as records, documentation and other mattersAdditional information that the auditor may request management for the purpose of the audit andUnrestricted access to persons within the entity from whom the auditor determines it necessary to obtain audit evidence.