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Aanumsaleem14y ago
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?
MikeLittleMikeLittleTutor14y ago#1
"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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