13. Which of the following would most likely cause a CPA to reject a potential audit engagement? A. The CPA is unable to review the predecessor's audit documentation B. The prospective client is unwilling to make its financial records available C. The prospective client has already completed its physical inventory count D. The CPA lacks an understanding of the prospective client's industry and operations 14. Per audit standards, is responsible for supervising individuals on the audit engagement team A. The engagement senior B. The engagement manager C. The engagement partner D. All of the above are responsible for supervising the engagement team 15. Which must the auditor do first? A. Staff the audit engagement B. Understand internal control C. Check for engagement independence D. Bill the client for the audit engagement 16. The audit standard requiring that "...assistants are to be properly supervised... A. General Standard One B. General Standard Two C. General Standard Three D. None of the above