What Is the Responsibility of an Auditor with Respect to Communicating

question 42

Multiple Choice

What is the responsibility of an auditor with respect to communicating with the previous auditor in connection with a prospective new audit client?

• A)The auditor has no responsibility to contact the previous auditor.
• B)The auditor should contact the previous auditor regardless of whether the prospective client authorises contact.
• C)The auditor need not contact the previous auditor if the successor is aware of all available facts.
• D)The auditor should obtain permission from the prospective client to contact the previous auditor.

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Definitions:

RADIUS

Remote Authentication Dial-In User Service, a networking protocol that provides centralized Authentication, Authorization, and Accounting management for users to connect and use a network service.

TACACS

Terminal Access Controller Access-Control System, a security protocol that provides centralized validation of users attempting to gain access to a network.

Antivirus Software

Software that protects the operating system and applications from malware.

Virtualization

The process of creating a virtual rather than actual version of something, including but not limited to a virtual computer system.