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what are the responsibility of an auditor
– external auditor
– internal auditorExternal auditor: see p55 of notes.
Internal audit: see p60 of notes
External auditors: to examine the published financial statements on behalf of the shareholders/members to see if they give a tru and fair view. External auditors are not employees of teh copmany.
Internal auditors are usually employees whose job it is to ensure that teh company’s internal controls are effective.
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