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:

Carbon-14 Ages

An age estimate of an organic material based on the measurement of the radioactivity of its carbon-14 content.

Granite Intrusion

The penetration of molten granite into pre-existing rocks in the Earth's crust, cooling and solidifying below the surface.

Cross-Cutting Relations

A geological principle stating that rocks disrupted or penetrated by an igneous intrusion or fault are older than the intrusion or fault itself.

Superposition

A principle in geology that states in an undeformed sequence of sedimentary rocks, each layer is older than the one above.