The precondition to audit are conditions in which auditors must satisfy themselves that they are complied with before accepting the audit engagement.
There ate two preconditions for an audit:
First, the audited client must use the acceptable financial reporting framework in the preparation of its financial statements. An acceptable financial reporting framework involves the use of acceptable accounting standards such as IFRS, IPSAS, and GAAP depending on the nature of the audited entity and the laws and regulations in which the entity operates.
Another precondition to audit is that the management of the audited entity must accept their responsibility with regard to audit and financial statements. Management must agree in writing that they are responsible for the preparation and internal control related to financial statements and that they will provide unrestricted access to the auditor during the audit exercise.
If the auditor finds that one of the preconditions to audit is not fulfilled he should ask management to fulfill the condition, if the management refuses then the auditor should not accept the engagement.