ABC Manufacturing Ltd is a well$-$established South African compary that has been operating for

several years. Recently, the company has decided to list its shares on the Johannesburg Stock Exchange

$($USE$).$ As part of this process, ABC Manufacturing Ltd must comply with warious regulatory requirements

under the JSE Listings Requirements and the Companies Act of South Africa, including the submission

of audited financial statements.

The company's management is committed to transparency and wants to ensure that the financial

statements are free from material misstatement. They are also keen to demonstrate to potential

investors that the company adheres to the highest standards of financial reporting as required by

International Financial Reporting Standards $($IFRS$).$

The board of directors is considering contracting an auditor to review the financial statements and

provide an independent opinion. They are debating about which auditor to hire.

Based on the scenario described, which type of auditor should ABC Manulacturing $($Pty$)$ Ltd contract to

address the specific concerns mentioned? Select the best option.

A$.$ External Auditor

B$.$ Internal Auditor

C$.$ IT Auditor

D$.$ Government Audtar