AN EMB145 CREW REJECTED A TKOF WHEN THEY DISCOVERED AN ENG HAD NOT BEEN STARTED AS THRUST WAS ADVANCED ON THE TKOF ROLL.

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UPON ATTEMPTING TO SET TKOF THRUST; IT WAS IDENTED THAT THE #1 ENG HAD NOT BEEN STARTED. AN ABORTED TKOF WAS IMMEDIATELY EXECUTED; BEFORE ACFT STARTED ROLLING. NOTIFIED ATC OF ABORT AND RECEIVED INSTRUCTIONS TO CLR RWY; FOLLOWED BY OFFER OF ASSISTANCE. ASSISTANCE WAS DECLINED AND RECEIVED INSTRUCTIONS TO REJOIN LINE FOR TKOF. THIS EVENT MOST LIKELY OCCURRED BECAUSE OF COMPLACENCY AND DISTR IN THE COCKPIT. DURING TAXI OUT; THE FINAL ENG START FLOW AND CHKLISTS WEREN'T ACCOMPLISHED. OUR FIRST ENG START CAME A BIT OUT OF SEQUENCE; AFTER THE PUSH CREW HAD DISCONNECTED AND LEFT. PERHAPS WE SENSED BOTH ENGS HAD BEEN STARTED AS THE FIRST ENG START SEQUENCE BEGAN WHEN A NORMAL SECOND ENG START OCCURS; IF TAXIING ON 2 ENGS. WHILE IN LINE FOR TKOF; SOME NON ESSENTIAL CONVERSATION TOOK PLACE; CREATING DISTR FROM COMPLETING PRETKOF DUTIES. SUPPLEMENTAL INFO FROM ACN 761477: TAXIED INTO POSITION ON RUNWAY WITH NUMBER 1 ENGINE NOT STARTED. WE REALIZED NUMBER 1 WAS NOT STARTED AS WE TAXIED INTO POSITION AND REQUESTED CLEARANCE TO EXIT THE RUNWAY. THE ENGINE WAS STARTED AFTER EXITING THE RUNWAY AND THE REST OF THE FLIGHT PROCEEDED NORMALLY. FOLLOW SOP STRICTLY AND PAY CLOSE ATTENTION TO ALL CHECKLIST ITEMS.