The Auditor Is Not Required to Ask the Predecessor Auditor

question 53

Multiple Choice

The auditor is not required to ask the predecessor auditor about

• A) Facts that might bear on the integrity of management.
• B) Disagreements the predecessor may have had with management about accounting principles and audit procedures.
• C) The fees charged for the previous audit.
• D) The predecessor's understanding about the reasons for the change of auditors.

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Definitions:

Work Standards

The established expectations and procedures that define how tasks are to be performed in the workplace.

Objectives

Specific, measurable goals that an individual or organization aims to achieve within a certain timeframe.

Organizational Control Systems

Mechanisms put in place by a business to monitor, manage, and steer the organization toward its strategic objectives.

Strategies and Plans

Strategies and plans entail the deliberate actions and roadmaps that organizations or individuals set to achieve specific long-term objectives and goals, including the allocation of resources and timelines.