2 paragraphs found
… professional accounting body is required to comply with APES 210 Conformity with Auditing and Assurance Standards . …
… Engagements and Standards on Related Services, ASA 210 Agreeing the Terms of Audit Engagements , ASRE 2400 … Auditor of the Entity , ASAE 3000 and ASRS 4400 ; and APES 305 Terms of Engagement, issued by the Accounting …