the auditor shall assess whether circumstances require the terms of the audit engagement to be revised and whether there is a need to remind the entity of the existing terms of the audit engagement. Section 5110 does not contain such a requirement but provides similar application and explanatory material in paragraph 5110. 06. Acceptance of a Change in the Terms of the Engagement • CAS 210 paragraph 14 requires the auditor to not agree to a change in the terms of the audit engagement where there is no reasonable justification for doing so. Section 5110 does not contain such a requirement. CAS 210 paragraph 15 contains a requirement related to circumstances when the auditor is requested to change the engagement to one that provides a lower level of assurance.