This topic contains 1 reply, has 2 voices, and was last updated by Profile photo of MikeLittle MikeLittle 3 years, 4 months ago.

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    what is meant by term of references?
    Can u plz tell me about the horizontal groups i.e non consolidated entities under common control as answer given for this in pilot paper 2006 is confusing for me?

    Profile photo of MikeLittle

    “terms of reference” relate to the requirements / regulations which an auditor will follow particularly in relation to non-audit services.

    Post on this page the relevant part of the answer from the pilot paper which you find confusing and I’ll try to explain it for you

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