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　　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.
　　小編寄語(yǔ)：日日行，不怕千萬(wàn)里，時(shí)時(shí)做，不怕千萬(wàn)事。
ACCA網(wǎng)絡(luò)課程課程專(zhuān)業(yè)名稱(chēng)講師試聽(tīng)
85%的人正在學(xué)習(xí)該課程ACCA 全維度網(wǎng)課體驗(yàn)課程
實(shí)景課堂與獨(dú)立錄制
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70%的人正在學(xué)習(xí)該課程ACCA網(wǎng)課全科卡（8.2折）
為零基礎(chǔ)剛開(kāi)始學(xué)習(xí)ACCA的學(xué)員特別定制		高頓名師