translate English to French: The AICPA's Statement on Quality Control Standards, as well as Statement of Auditing Standards No. 240, Quality Control for Audit Work, issued by the UK's Auditing Practices Board, are being used as the basis for the new Section.
Le Statement on Quality Control Standards de l'AICPA ainsi que le Statement of Auditing Standards No. 240, Quality Control for Audit Work, publié par l'Auditing Practices Board du Royaume-Uni servent d'assise à l'élaboration du nouveau chapitre.