In the Investigation of a Potential New Client, If the Client

question 35

Multiple Choice

In the investigation of a potential new client, if the client refuses to give permission to inquire of the predecessor auditor, or if the predecessor does not respond fully, the successor auditor should:

• A) consider the implications in making the accept/reject decision.
• B) not accept the engagement.
• C) request an AICPA-sanctioned peer review of the predecessor.
• D) request assistance from the SEC.
• E) immediately inform the appropriate state board of accountancy.

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Definitions:

Contemporary Conflict

Modern or currently ongoing disputes or wars between states, groups, or ideologies, often involving issues such as territory, religion, and resources.

Portrait Subject

The person or figure that is being depicted in a portrait.

Pieter Aertsen

A Dutch painter of the 16th century, known for his genre scenes and still lifes, as well as for incorporating biblical subjects into market and kitchen scenes.

New Testament Scene

Imagery or artistic representation derived from events, stories, or characters found in the New Testament of the Christian Bible.