The key groups the external auditor has a professional link with are

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The external auditor has a professional link with the client's shareholders, the board of directors, audit committee, and the internal audit team. This is because the external auditor is responsible for providing an independent opinion on the fairness and accuracy of the client's financial statements, which ultimately impacts the shareholders' investment decisions. The board of directors and audit committee oversee the financial reporting process and engage the external auditor, while the internal audit team supports the external audit process by providing assurance on the effectiveness of the client's internal controls.

The Key Groups the External Auditor Has a Professional Link