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Third party interest

This topic has 3 replies, 2 voices, and was last updated 9 months ago by Kim Smith.

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February 13, 2024 at 1:03 am #700190
Appolinew
Participant
- Topics: 5
- Replies: 3
Hello, I have a question from ACCA study Hub:
To whom can the auditor ordinarily disclose any details of significant deficiencies?
1. Shareholders
2. Employees of the client
3. Professional regulators in the client’s industry
A 1 only
B 2 only
C 1, 2 and 3
D None of these
The correct answer is B
I am wondering if it is referring management as “employees”.
Thank you very much.
February 13, 2024 at 11:24 am #700223
Kim Smith
Keymaster
- Topics: 130
- Replies: 8108
Yes management are employees.
February 14, 2024 at 10:07 am #700313
Appolinew
Participant
- Topics: 5
- Replies: 3
Thank you very much.
February 14, 2024 at 11:06 am #700323
Kim Smith
Keymaster
- Topics: 130
- Replies: 8108
You are very welcome!
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