AA – L2 – SA – Q2.2 – Auditor Duties

Identify which is not a duty of auditors.

Question

Which one of the following is NOT a duty of the auditors?

A Duty to report to the government’s tax department

B Duty to report to the shareholders

C Duty to sign the auditor’s report

D Duty to report a suspicion of terrorism

Answer

Explanation:
Auditors have duties to report to shareholders (B), sign the audit report (C), and report suspicions of terrorism (D) under relevant laws. However, reporting to the tax department (A) is not a direct duty of auditors; tax compliance is management’s responsibility, and auditors assess tax provisions. Thus, A is correct.

Tags: Auditor Duties, ICAG, Reporting, Tax Department
Level: Level 2

Topic: Regulatory Framework and Audit Responsibilities

Uploader: Salamat Hamid