TORForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › TORThis topic has 1 reply, 2 voices, and was last updated 12 years ago by MikeLittle.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts May 1, 2012 at 11:55 pm #52448 anumsaleemMemberTopics: 1Replies: 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 MikeLittleKeymasterTopics: 27Replies: 23200☆☆☆☆☆“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 youAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In