Which of the Following Factors Most Likely Would Cause an Auditor

question 9

Multiple Choice

Which of the following factors most likely would cause an auditor not to accept a new audit engagement?

• A) An inadequate understanding of the entity's internal control.
• B) The close proximity to the end of the entity's fiscal year.
• C) Concluding that the entity's management probably lacks integrity.
• D) An inability to perform preliminary analytical procedures before accepting the engagement.