The responsible party can be one of those whom the practitioner prepares the assurance report.Select one:TrueFalse

The statement "The responsible party can be one of those whom the practitioner prepares the assurance report" is True.

In the context of assurance engagements, the responsible party refers to the individual or group who is responsible for the subject matter of the report. This can include management or other stakeholders within an organization that the practitioner is evaluating. It is not uncommon for the responsible party to be one of the parties for whom the assurance report is prepared, as they hold the accountability for the information being verified. This relationship ensures that the practitioner can access necessary information and gain an appropriate understanding of the operation's context. Therefore, the responsible party being one of those for whom the report is prepared indicates a logical and practical arrangement in the assurance process.