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TOR

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › TOR

  • This topic has 1 reply, 2 voices, and was last updated 13 years ago by MikeLittle.
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  • May 1, 2012 at 11:55 pm #52448
    anumsaleem
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    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?

    May 2, 2012 at 4:55 pm #96986
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23335
    • ☆☆☆☆☆

    “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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