FR framework and professional standards

I think you are referring to completely different things? The applicable financial reporting framework relevant to AA is IFRS Standards. These are used in the preparation of the financial statements. The professional standards are the ISAs (which reference also the Code of ethics). These are not "used" in the preparation of the financial statements.

ISAs refer to "applicable financial reporting framework" - no capital letters - it makes no presumption about what that framework is - so it might just be "IFRS" - which would encompass the Conceptual Framework, all the IFRS Standards and IFRICs. Or it might be a GAAP (e.g. US gaap) or it might be a combination of standards plus statute - e.g. in the UK the financial reporting framework is FRS 2 (based on IFRS and called "UK gaap") plus Companies Act 2006.