The Factor That Influences Client Acceptance and Retention Decisions with Respect

question 78

Multiple Choice

The factor that influences client acceptance and retention decisions with respect to whether the accounting firm has the expertise to perform the services requested by the client is known as:

• A)competence issues.
• B)independence issues.
• C)integrity of management.
• D)special circumstances and unusual risk.

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Definitions:

Martin and Nevin

A hypothetical name, possibly referring to a partnership, company, or legal case, without a specific definition absent context.

Conditional Contract

An agreement that becomes enforceable only under specified conditions.

Assignment

The transfer of rights, duties, or property from one party to another, often used in the context of contracts or real property.

Stop Payment

An instruction given to a bank by an account holder not to pay a check or payment that has been issued but not yet cashed.