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asaini1254 asaini1254
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2 years ago
An example of a third-party beneficiary under contract law includes a bank having a large loan with a client which requires an audit as part of the loan agreement. In these cases, though the contract for the audit engagement is between the auditor and the client, both the auditor and the client are aware that the bank will be relying on the audited financial statements.

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Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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finley07finley07
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2 years ago
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asaini1254 Author
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2 years ago
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