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ACCA考试P7精选习题：Audit-related services

高顿网校2015-09-21 14:13Yvonne.shen
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　　Question：According to the International Framework for Assurance Engagements whether a particular engagement is an assurance engagement will depend upon whether it exhibits various elements. One of these elements is that there should be a three party relationship.

　　Which of the following is not one of the parties specified by the Framework?

　　A. An intended user.

　　B. An auditor.

　　C. A practitioner.

　　D. A responsible party.

　　The correct answer is: An auditor.

　　According to the International Framework for Assurance Engagements, it is not necessary for the practitioner to be an auditor.

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