The Rules of Professional Conduct Require a Successor Auditor to Communicate

question 48

Multiple Choice

The Rules of Professional Conduct require a successor auditor to communicate with the previous auditor. The primary concern in this communication is

• A) to acquire information which will help the successor auditor determine whether the client management has integrity.
• B) to learn about the client by examining the predecessor's working papers.
• C) to enable the successor to perform a more efficient audit.
• D) to save the successor auditor time and money in gathering data.

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Definitions:

Face-to-face Contact

A method of communication where individuals interact directly with each other in the same physical space.

Cross-functional Teams

Groups composed of members from different departments or areas of expertise, working together towards a common goal.

Uniqueness Advantage

The competitive advantage gained by a business or product due to being unique or different in a way that is valuable to consumers.

Open Communication

Involves the unrestricted flow of information within an organization, encouraging transparency, facilitating feedback, and fostering a culture of trust among employees and management.