The Auditor Is Not Required to Ask the Predecessor Auditor

question 51

Multiple Choice

The auditor is not required to ask the predecessor auditor about:

• A)facts that might bear on the integrity of management.
• B)disagreements the predecessor may have had with management about accounting principles and audit procedures.
• C)the fees charged for the previous audit.
• D)the predecessor's understanding about the reasons for the change of auditors.

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Definitions:

Phenol

An aromatic organic compound with a hydroxyl group (-OH) attached to a phenyl ring, used in the manufacture of plastics and pharmaceuticals.

Acidic

Characterized by a low pH and the ability to donate protons or accept electron pairs during chemical reactions.

Approximate Pka

An estimated value describing the acidity of a compound, specifically the logarithmic measure of its acid dissociation constant.

Step-By-Step Mechanism

Detailed sequence of steps and intermediate species involved in the overall course of a chemical reaction, highlighting how reactants transform into products.