Why does CPA AUD talk about public interest instead of only client service?
I keep seeing references to public interest in AUD materials, but the client is the one paying the audit firm. How should I think about this for the exam?
The audit client hires the auditor, but external users rely on the audit report. That is why the auditor's responsibilities are framed around independence, due care, evidence quality, and reasonable assurance. A client-service mindset cannot override the auditor's duty to issue an opinion supported by sufficient appropriate evidence.
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