In the Investigation of a Potential New Client, Besides Inquiring

question 46

Multiple Choice

In the investigation of a potential new client, besides inquiring of the predecessor auditor, the successor auditor should make inquires of other third parties. Which of the following is least likely to be included in this inquiry?

• A) attorneys
• B) bankers
• C) the chamber of commerce
• D) customers
• E) the better business bureau

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Definitions:

Stakeholder Needs

The requirements or expectations that stakeholders, including customers, employees, and investors, have of an organization.

Youth Workers

Individuals who provide guidance, support, and advocacy to young people through various programs and activities.

HR Audits

Comprehensive and systematic evaluations of an organization's Human Resource functions, policies, and practices to ensure they are efficient and compliant with legal standards.

Performance Assessments

The systematic evaluation of an employee's job performance, usually involving comparison against set benchmarks or objectives.