Question：Which of the following statements is not true in respect of the objectives of internal and external auditors?
　　A. Both internal and external auditors are responsible for the management of the business.
　　B. Internal auditors are concerned with the objectives of the business and the way in which the business is conducted in order to meet those objectives.
　　C. Both internal and external auditors can provide constructive advice to management.
　　D. Both internal and external auditors have an interest in the effective operation of accounting and internal control systems.
　　E. External auditors are concerned with the assertions and in obtaining evidence to support those assertions.
　　The correct answer is: Both internal and external auditors are responsible for the management of the business.
　　Internal auditors are concerned with the objectives of the business and the way in which the business is conducted in order to meet those objectives. External auditors are concerned with the assertions and both internal and external auditors can provide constructive advice to management, although this is not a primary objective for external auditors. Both internal and external auditors have an interest in the effective operation of accounting and internal control systems, but for different reasons.