21. An auditor's expert may be either an auditor's internal or an external expert. Which of the following can not be an auditor's internal expert?


(a) Partner of the Auditor's Firm

(b) Temporary Staff of the Auditor's Firm

(c) Permanent Staff of Auditor's Network Firm

(d)A Prospective CA, soon to join the Auditor's Firm as a Partner.



















Ans : (d)A Prospective CA, soon to join the Auditor's Firm as a Partner.



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