Non audit services

"Related services" are engagements conducted in accordance with ISRSs of which there are currently two (see page 124 of the notes): Agreed-upon procedures (ISRE 4400)) Compilation engagements (ISRE 4410) There are references to "audit and non-audit services provided by the firm" in ISA 265 (communication with those charged with governance). It simply refers to all services, other than audit, provided to an audit client. These "non-audit services" may be provided through: - an "assurance engagement (other than an audit or review of historical financial information" - e.g. PFI - (see page 123 of the notes); or - "non-assurance engagement" - this term isn't defined by IAASB but must mean any engagement which does not provide reasonable or limited assurance. So yes, that would include "related services". "Non-assurance" is the term that crops up most commonly with reference to independence for assurance (audit and review) engagements. Examples from the IESBA Code include accounting/bookkeeping, valuation, taxation, internal audit, IT systems, litigation support, legal, recruitment, corporate finance.

At what point auditors are allowed to perform recruiting service to clients?

It is unclear what you mean by "at what point". See at the bottom of page 24: "Recruiting services – generally, must not assume management responsibility (eg act as negotiator for management) and hiring decision must be the client’s. For a PIE, cannot seek or take up references for a director or senior management position."