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:

Situational Needs

Requirements that arise from specific circumstances or environments, often driving the demand for certain products, services, or actions.

Facilitation And Support

Involves providing assistance or resources to enable a person or group to achieve a task more efficiently and effectively.

Encouragement And Training

Providing support and educational opportunities to enhance skills, knowledge, and motivation.

Performance Pressures

The stress and strain individuals or organizations face to meet or exceed a set of established standards or expectations.