external auditors’ responsibilities
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Which of the following statements is not true in respect of external auditors’ responsibilities?
a. To discharge properly the statutory duty of report on the true and fair view on financial statements
b. To comply with the fundamental principles of integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour.
c. To ensure that independence is not impaired.
d. The Financial Reporting Council has the power to discipline auditors who perform their work poorly.
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