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:

High-level Positions

Job roles associated with significant responsibilities, usually involving managerial or executive tasks.

External Recruiting

The method of filling job vacancies within an organization by hiring candidates from outside the organization, broadening the pool of potential applicants.

Needs Analysis

This involves determining and addressing the needs between current conditions and desired conditions, often used in organizational training, project management, or product development contexts.

Training Program

A structured course of activities designed to develop and enhance skills, knowledge, and competencies in an individual or a group.