Before Accepting an Engagement to Audit a New Client,an Auditor

question 16

Multiple Choice

Before accepting an engagement to audit a new client,an auditor is required to

• A) Make inquiries of the predecessor auditor.
• B) Tell the client whether or not the auditor is willing to issue a "clean" opinion.
• C) Prepare a memorandum setting forth the staffing requirements and documenting the preliminary audit plan.
• D) Become a member of the client's board of directors.

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Definitions:

Olfaction

The sense of smell, an important sensory system allowing for the detection and identification of odors in the environment.

Audition

The sense of hearing; the perception of sound.

Vestibular Sense

A sensory system responsible for providing our brain with information about motion, head position, and spatial orientation; it also helps with balance and eye movements.

Kinesthesis

The sense of movement and body position, often referred to as proprioception.