Hawkins Requested Permission to Communicate with the Predecessor Auditor and Review

question 62

Multiple Choice

Hawkins requested permission to communicate with the predecessor auditor and review certain portions of the predecessor auditor's working papers.The prospective client's refusal to permit this will bear directly on Hawkins' decision concerning the:

• A)Adequacy of the preplanned audit program.
• B)Ability to establish consistency in application of accounting principles between years.
• C)Apparent scope limitation.
• D)Integrity of management.

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Definitions:

Subjective Standard

A legal or evaluative criteria based on personal opinions, feelings, or perspectives, rather than objective, measurable factors.

Requisite Intent

The necessary state of mind or intention required by law for a person to be held legally responsible for his/her actions.

Contract

A legally-binding agreement between two or more parties that outlines obligations and benefits for each party.

Acceptance

An act signifying agreement to the terms of an offer, thus creating a binding contract.