Which of the Following Factors Most Likely Would Cause a CPA

question 7

Multiple Choice

Which of the following factors most likely would cause a CPA to decide not to accept a new audit engagement?

• A)The CPA's lack of understanding of the prospective client's internal auditor's computer-assisted audit techniques.
• B)Management's disregard of its responsibility to maintain an adequate control environment.
• C)The CPA's inability to determine whether related party transactions were consummated on terms equivalent to arm's-length transactions.
• D)Management's refusal to permit the CPA to perform substantive procedures before the year-end.