TOR

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May 1, 2012 at 11:55 pm #52448
anumsaleem
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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
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“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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