please select from list and give correct code

Trey, CPA, is in the preliminary risk assessment stage of the audit of a nonissuer. Which section of the generally accepted auditing standards best describes the risk assessment procedures that Trey should perform? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Choose a title from the list. Select... Select... AT-C ET BL CS PR PFP CPE PCAOB TS VS AU-C AR-C CLAVITAR LES