Tag (SQ): ISQMs

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AAA – L3 – SA – Q3.9 – Assurance Engagements Standards

Standards for non-audit/review assurance engagements.

Assurance engagements other than audits or reviews of historical financial information are subject to principles and procedures specified in:

A   ISAEs and ISQMs

B   ISREs and ISAEs

C   ISAs and ISQMs

D   ISAs and ISREs

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