Question: All that is needed for this question is the specific code. Answer should be in the form of AU-C XXX.XX, AR-C XXX.XX, AT-C XXX.XX. The

All that is needed for this question is the specific code. Answer should be in the form of AU-C XXX.XX, AR-C XXX.XX, AT-C XXX.XX. The answer will only be one of the three examples.

The firm Agnes and Abner, CPAs, has been asked to perform a review of historical financial statements for a regional, non-public company that is seeking a bank loan for expansion. Agnes is trying to reasonably ensure that the firm performs all required procedures. Provide the specific paragraph from the standards that describes two categories of professional requirements for this engagement.

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