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.
高顿网校温馨提醒
各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的
ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>
写评论
考试试题
