The Auditor Is Normally Not Permitted to Divulge Confidential Information

question 136

Multiple Choice

The auditor is normally not permitted to divulge confidential information obtained from a client.Which of the following situations would be a violation of this standard?

• A)To respond to the information request of a major shareholder.
• B)To respond to a quality review request of the state board of accountancy.
• C)To initiate a complaint with the AICPA's ethics division.
• D)To ensure adequate disclosure in accordance with GAAP.

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