You are required to summarise, the requirements and the key highlights of ANY ONE of the following pronouncements published by AUASB: Framework for Assurance Engagements

ASQC 1: Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements

ASA 220: Quality Control for an Audit of a Financial Report and Other Historical Financial Information

ASA 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment