Which of the following factors would be most likely to cause a professional auditor in public practice

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Which of the following factors would be most likely to cause a professional auditor in public practice to decline a new audit engagement?

(A) The prospective client has already completed its physical inventory count.

(B) The auditor lacks an understanding of the prospective client’s operations and industry.

(C) The auditor is unable to review the predecessor auditor’s working papers.

(D) The prospective client is unwilling to make all financial records available to the auditor.

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Principles Of Auditing An Introduction To International Standards On Auditing

ISBN: 9780273684107

2nd Edition

Authors: Rick Stephan Hayes, Roger Dassen, Arnold Schilder, Philip Wallage

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