Which of these would not be of direct interest to an auditor who was obtaining knowledge of the entity's business operations?
A) method of obtaining revenues.
B) employment.
C) stock exchange listing requirements
D) transactions with related parties.

Question

Quizplus · Accepted Answer

Auditors are primarily interested in aspects directly related to the financial statements and internal controls of a company. While stock exchange listing requirements (C) can indirectly affect a company's operations and financial reporting, they are generally more of a concern for the company's legal and compliance teams rather than auditors who are focused on financial transactions, revenue recognition, employment costs, and relationships with related parties which have direct implications on financial statements.

Which of These Would Not Be of Direct Interest to an Auditor