Choice "A" is correct. An auditor of a nonissuer must conduct the audit in accordance with ASB standards.
Choice "b" is incorrect. An auditor of a nonissuer is not required to conduct the audit in accordance with PCAOB standards.
Choice "d" is incorrect. While an auditor is only required to conduct the audit in accordance with ASB standards, the auditor may choose to follow PCAOB standards as well.
Choice "c" is incorrect. An auditor of a nonissuer is not required to conduct the audit in accordance with PCAOB standards.
