The liability of assistants negligence in audit is :

  1. Auditor’s liability
  2. Assistants’ liability
  3. Employer’s liability
  4. Government’s liability
1. Auditor’s liability

The liability of assistants’ negligence in audit is Auditor’s liability because the auditor is directly answerable to the client for any nigligence done in the audit whether it is done by him or his assistants

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