Question 9

Hawkins requested permission to communicate with the predecessor auditor and review certain portions of the predecessor auditor's working papers. The prospective client's refusal to permit this will bear directly on Hawkins' decision concerning the

1) Adequacy of the preplanned audit program.

2) Ability to establish consistency in application of accounting principles between years.

3) Apparent scope limitation.

4) Integrity of management.

Question 13

All of the following refer to the competence of the internal audit function except:

1) The party in the entity to which the internal audit function reports.

2) The quality of internal audit documents and reports.

3) Professional certification.

4) Supervision and review of internal audit activities.