Which of the Following Factors Most Likely Would Cause a CPA

question 7

Multiple Choice

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

• A)The CPA's lack of understanding of the prospective client's internal auditor's computer-assisted audit techniques.
• B)Management's disregard of its responsibility to maintain an adequate control environment.
• C)The CPA's inability to determine whether related party transactions were consummated on terms equivalent to arm's-length transactions.
• D)Management's refusal to permit the CPA to perform substantive procedures before the year-end.

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Definitions:

Biological Functioning

The processes and actions by which living organisms operate and maintain life, including physical and physiological mechanisms.

Paraphilias

Patterns of sexual interest in objects, situations, or individuals that are highly atypical, causing significant distress or impairment in social, occupational, or other important areas of functioning.

Major Treatments

Refers to the main or most common methods used to address and manage health conditions, including medications, surgeries, or therapeutic practices.

Biological Treatments

Therapeutic interventions targeting the biological underpinnings of diseases or disorders, including medication and surgeries.