Bertoli \& Cos. PA, a CPA firm that practices in the US, is engaged to audit Rigatoni Ltd., an Italian firm that is not listed on a stock exchange. Bertoli's financial statements will be used only outside the US. Bertoli should comply: Only with US generally accepted auditing standards. With International Standards on Auditing, but not with US generally accepted auditing standards. With International Standards on Auditing and US generally accepted auditing standards, except for requirements related to the form and content of the report