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　　According to the International Framework for Assurance Engagements whether a particular engagement is an assurance engagement will depend upon whether it exhibits various elements. One of these elements is that there should be a three party relationship.
　　Which of the following is not one of the parties specified by the Framework?
　　A. An intended user.
　　B. An auditor.
　　C. A practitioner.
　　D. A responsible party.
　　The correct answer is: An auditor.
　　According to the International Framework for Assurance Engagements, it is not necessary for the practitioner to be an auditor.
　　小編寄語：日日行，不怕千萬里，時時做，不怕千萬事。
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