Smith, CPA Has Requested Permission to Communicate with the Predecessor

question 83

Multiple Choice

Smith, CPA has requested permission to communicate with the predecessor auditor in order to review certain workpapers for high risk accounts for a new audit client.The new audit client's refusal to allow this communication to occur would impact Rodgers decision concerning:

• A)the auditor's ability to design audit tests.
• B)possible scope exception due to lack of access.
• C)the desirability of accepting the prospective engagement.
• D)violation of the GAAP rules concerning consistency and comparability of financial information.

---

Definitions:

Blood Pressure

The force exerted by circulating blood on the walls of blood vessels, often measured as an indicator of cardiac health.

Baroreceptor Function

The role of special sensors (baroreceptors) located in blood vessels that help regulate blood pressure by detecting pressure changes.

Tingling

A sensation of prickling, stinging, or numbness, often indicating the beginning of nerve recovery or damage.

Numbness

A loss of sensation or feeling in a part of the body, often indicative of nerve damage or dysfunction.