Question $4$

Which option below is NOT considered a management responsibility under IESBA standards?

Monitoring internal controls for the audit client's financial reporting.

Deciding which recommendations from another $3$rd party to implement.

Providing advice and recommendations to assist the management of an assurance client in discharging its responsibilities is not assuming a managemert responsibility.

$q,$

Presenting a report to an audit client's board on behalf of management.