BDK Accounting Is Auditing a New Client, a La Carte

question 61

Essay

BDK Accounting is auditing a new client, A La Carte Catering. BDK could save audit time by using work from A La Carte's internal audit staff. The staff consists of three accountants with public accounting experience and certification. A La Carte requires every member of its accounting department to spend two out of every five years on the internal audit staff. Then, the employee is rotated back into the accounting department for a couple of years. What factors should BDK consider when determining whether or not it can use work of the internal audit staff? In this case, what should BDK decide?

---

Definitions:

Attracting Factors

Elements or characteristics that draw interest, attention, or a positive response from others.

Prostitute

A person who engages in sexual activity for payment.

Adultery

A voluntary sexual relationship between a married person and someone other than their lawful spouse.

Affairs

Secretive relationships involving emotional or sexual intimacy with someone other than a person's committed partner or spouse.