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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