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:

Autumn

One of the four seasons, marked by the cooling of temperature and the falling of leaves from deciduous trees, typically considered to run from September to November in the Northern Hemisphere.

Kamakura Sculptor

Identifies a sculptor or the style of sculpture originating from the Kamakura period in Japan, spanning from 1185 to 1333, known for its realistic and expressive Buddhist statues.

Buddhist Priest Kuya

A prominent Japanese Buddhist monk known for his missionary work and public preaching, often depicted in sculptures showing him in a dynamic posture with six miniature Amida Buddhas emanating from his mouth.

Wood

A natural composite material from trees used in construction, tools, and art due to its strength, pliability, and aesthetic qualities.