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CSQC1 provides guidance on the procedures to be followed when making the client acceptance or continuance decision. From the list of items and provided, categorize
CSQC1 provides guidance on the procedures to be followed when making the client acceptance or continuance decision. From the list of items and provided, categorize each item in the below as either a factor the auditor must consider when assessing client integrity or as a method of obtaining relevant information to help assess client integrity. List of items: The reputation of the client, its management, 1. directors, and key stakeholders. Communication with the previous auditor; the client's 2. permission is required for the previous auditor to speak freely with the prospective auditor. 3. Communication with client personnel.
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