Which of the PSAs that does not refer to Risk Assessment?

a.

PSA 315 Identifying and Assessing the Risks of Material Misstatements through Understanding the Entity and its Environment

b.

PSA 300 Panning an Audit of Financial Statements

c.

PSA 540 Auditing Accounting Estimates, including Fair Value Accounting Estimate and relate Disclosures

d.

PSA 210 Agreeing the Terms of Audit Engagements