In multinational corporations, to whom are the external auditors responsible according to OECD guidelines?

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According to OECD guidelines, external auditors in multinational corporations are responsible to shareholders. They are expected to provide an independent and objective assessment of a company's financial statements and ensure they are accurate and reliable. This helps to protect the interests of shareholders and maintain public trust in the corporation. While auditors may also report to corporate management, creditors, and the government of the host country, their primary responsibility is to the shareholders.

In Multinational Corporations, to Whom Are the External Auditors Responsible