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Foreseeable Third Parties Are Best Described as

Question 29

Multiple Choice

Foreseeable third parties are best described as


A) management of the entity.
B) those third parties who have a direct relationship with auditors through previous contract related to the audit engagement.
C) those third parties who will rely on the audit and are specifically known by auditors.
D) those third parties whose decisions normally rely on audited financial statements and opinions on those financial statements.

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