When a CPA Is Approached to Perform an Audit for the First

question 14

Multiple Choice

When a CPA is approached to perform an audit for the first time, the CPA should make inquiries of the predecessor auditor. This is a necessary procedure because the predecessor may be able to provide the successor with information that will assist the successor in determining:

• A)whether the predecessor's work should be utilized.
• B)whether, in the predecessor's opinion, the financial statements are materially correct.
• C)whether, in the predecessor's opinion, the company's internal controls have been satisfactory.
• D)whether the engagement should be accepted.

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Definitions:

Follow-up Messages

Communications sent to maintain contact or provide additional information after an initial meeting or conversation.

Thank-you Messages

Written or verbal expressions of gratitude towards someone for their assistance, kindness, or service.

Behavioral Interview

A job interview technique where candidates are asked to describe past behavior as evidence of their ability to perform in a new role.

Irate Customer

A customer who is extremely angry or upset, often due to dissatisfaction with a product or service.