The Auditor Should Regularly Evaluate Clients in Respect of Specified

question 39

Multiple Choice

The auditor should regularly evaluate clients in respect of specified events to determine whether to continue the relationship. Which of the following is not a specified event that should prompt an evaluation?

• A) the expiration of a time period.
• B) a significant change in the business.
• C) a change in the audit partner.
• D) the existence of conditions that would lead that auditor to reject a client had those conditions existed at the time of the initial acceptance of the audit engagement.

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Definitions:

Geometry

The branch of mathematics concerning the properties and relations of points, lines, surfaces, solids, and higher dimensional analogs.

Alkene

Unsaturated hydrocarbons with at least one double bond between carbon atoms, exhibiting properties like addition reactions.

(Z)-2-Chloro-4-Ethylhex-2-Ene

A geometric isomer of an organic compound characterized by a specific arrangement of atoms, including a chloride and ethyl group.

(Z)-1-Chloro-1-Fluoro-1-Butene

A geometric isomer of a chlorofluorinated butene, characterized by having the chlorine and fluorine on the same side of the double bond.