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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › the mutiple choices question regarding to assurance engagement
Dear Tutor
I have one question regarding to the mutiple choices question.
Which of the following is NOT one of the five elements of an assurance engagement?
A) A three party relationship consisting of a responsible party, users and subject matter
B) A written report in the appropriate form.
C) Sufficient, appropriate evidence
D) Suitable criteria
According to the definition of assurance engagement, only C) didn’t be mentioned. why the correct answer should be A) ?
The five elements of an assurance engagement are:
(a) A three party relationship involving a PRACTITIONER, a responsible party, and intended users
(b) An appropriate subject matter
(c) Suitable criteria
(d) Su?cient appropriate evidence
(e) A written assurance report in the form appropriate to a reasonable assurance engagement or a limited assurance engagement
However, option A in the MCQ states A three party relationship involving a responsible party, users and SUBJECT MATTER