A Prospective Client's Refusal to Give Permission to Communicate with the Previous

question 31

Multiple Choice

A prospective client's refusal to give permission to communicate with the previous auditor and review certain portions of the previous auditor's working papers will bear directly on the auditor's decision concerning the:

• A)ability to establish consistency in the application of accounting principles.
• B)apparent scope limitation.
• C)integrity of management.
• D)adequacy of the planned audit program.

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Definitions:

Herniated Intervertebral Disk

A condition where the soft center of a spinal disk pushes through a tear in the tougher exterior casing, often causing pain and nerve irritation.

Hyporeflexia

A condition characterized by below-normal or absent reflexes, which can be indicative of peripheral nervous system damage.

Babinski Sign

A reflex action of the toes, where they fan out when the sole of the foot is stimulated, indicating possible neurological damage.

Cerebral Cortex

The outer layer of the cerebrum, involved in various high-level functions such as sensation, voluntary muscle movement, thought, reasoning, and memory.