The Auditor Is Not Required to Ask the Predecessor Auditor

question 51

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:

Prejudiced Attitude

A preconceived opinion that is not based on reason or actual experience, often directed towards people or groups based on characteristics such as race, sex, or religion.

Overcompensation

A psychological behavior where an individual attempts to make up for a perceived deficiency or weakness by emphasizing another trait or engaging in a different behavior excessively.

Postformal Thought

A stage of cognitive development beyond Piaget’s formal operational stage, characterized by the understanding that truth can vary based on context and that logic can be integrated with emotion.

Emerging Adulthood

A phase of the life span between adolescence and full-fledged adulthood which encompasses late teenage years into the twenties.