~(' 0<'• (' ('Q (' ~(' 0<'• (' ('Q (' (' ' )

:)II ~'l~~CC4YJ9_C:GCD')CQ):).)~ ~'l~~CC4YJ9_C:GCD')Cd>20G3~3~ :)71 ~3~g (00

068 G~@(XY.)::).)~C\(c)~8g~t~OY.)0~~:~9_ g)J~8t.G§[5'Jooo? CX(~@~G62!->

(' 0 (' '· .(' (' (' (' 0 (' (' (' 0 (' ('
jll ~~=t<t~C~~~9_C:C\(oC;_:C\(OOfC~~::).)2 4YJ9_C:~:Of Q)Q)G00:~06C

~8 COOCD')4>~: §~:).)~
(ro) International Standards on Auditing (ISA)
(Q) International Standards on Quality Control(ISQCs),
(o) International Standards on Review Engagements (ISREs),
(m) International Standards on Assurance Engagements(ISAEs),

(c) Iriternational Standards on Related Services (ISRSs)

(' (' ' 0 • (' (' (' (' ('

Gd> 9_~ 2 11 OOC: CJ?~3dCY.?.Jl: OC:).)OOG~OO:).)~CD')C\:>0000 G4YJ<X1jC2f'CY.?.JS:0?: C\(00 CY.?.JS:
(' (' • 0 ('
or:
•

O<''l <'
tCOI:).)~II

911 ~oo~~~8 J ol 4>~:t~ob3:).)~~ International Federation of Accountants

(IFAC) G~~~ International Auditingand Assurance Standards Board (IAASB) ro
 0~
3d~'1'.::3dq
.';.:

~' ~ 0~ ~
qm~lj086) '(1-Q)I C[CI.(CCO 9 qm

§~.Go§8: