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For better assessing the audit risk, auditor inquires different groups in the organizations EXCEPT:

a. Board of governance and top level management b. Legal counsel c. Middle level management d. Stakeholders

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Question added by Asif Aftab Khan , Head Consumer Credit & Risk Review - Retail Banking Group , MCB Bank Limited - Pakistan
Date Posted: 2014/02/19
Yusuf Mohammed
by Yusuf Mohammed , Chartered Accountant , MY&CO Chartered Accountants

Audit in an examination of the financial statements in order to concluded whether or not the financial statements are materially misstated and this is for the benefit of the stakeholders. Hence auditor inquires only the management and the department within the organisation and "NOT the stakeholders"

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