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Accountable party
In these standards: • ‘Accountable party’ is referred to as management • ‘User’ could include a variety of stakeholders, depending on the circumstances, such as shareholders, creditors, customers, the board of directors, the audit committee, legislators or regulators • ‘Practitioner’ is the person who has overall responsibility for the performance of the assurance engagement and for the issuance of the report on the subject matter
source: ITAF, ISACA, 2008
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