Which of the Following Factors Most Likely Would Cause a CPA

question 491

Multiple Choice

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

• A) The prospective client's unwillingness to permit inquiry of its legal counsel.
• B) The inability to review the predecessor auditor's working papers.
• C) The CPA's lack of understanding of the prospective client's operations and industry.
• D) The indications that management has not investigated employees in key positions before hiring them.

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Definitions:

Suturing

The process of sewing or stitching up a wound or incision; commonly used to close cuts so that they can heal properly.

Infection

The invasion and multiplication of microorganisms such as bacteria, viruses, and parasites that are not normally present within the body.

Synovial Membrane

A connective tissue that lines the inner surface of capsules of synovial joints and tendon sheaths, producing a fluid for lubrication.

Serous Membrane

A thin layer of tissue that lines certain internal cavities of the body, producing a serous fluid to lubricate these cavities.