31 A company's published accounts will include an auditor's report. To whom is the audit report addressed?
A. Tothe management
B. Tothe shareholders (1 mark)
32 A rapid expansion in the use of broadband technology by consumers has the most impact on which of the following business processes?
A. Terms negotiated with suppliers
B. Use of advanced manufacturingtechniques
C. Quality management and control
D. Order processing and distribution (2 marks)
33 To whom do the external auditors of a company owe a duty of reasonable care and skill?
A. The shareholders as a collective body
B. The directors
C. Existing and potentialinvestors
D. The company and individual shareholders (2 marks)