- 1 Marks
AA – L2 – SA – Q2.7 – Public Sector Audit Parties
Question
Which of the following is NOT a party in a public sector audit?
A The Auditor-General
B The responsible party
C The intended user
D INTOSAI
Answer
D
Explanation:
Public sector audits involve the Auditor-General (A), responsible party (e.g., government entity, B), and intended users (e.g., public or parliament, C). INTOSAI (D) is a standard-setting organization, not a party in the audit process. Thus, D is correct.
- Tags: Auditor-General, ICAG, INTOSAI, Public Sector Audit
- Level: Level 2
- Topic: Public sector audit
- Uploader: Salamat Hamid