Which Statement Is Correct Relating to a Potential Successor Auditor's

question 15

Multiple Choice

Which statement is correct relating to a potential successor auditor's responsibility for communicating with the predecessor auditors in connection with a prospective new audit client?

• A) The successor auditors have no responsibility to contact the predecessor auditors.
• B) The successor auditors should obtain permission from the prospective client to contact the predecessor auditors.
• C) The successor auditors should contact the predecessors regardless of whether the prospective client authorizes contact.
• D) The successor auditors need not contact the predecessors if the successors are aware of all available relevant facts.

---

Definitions:

Discriminatory Act

A discriminatory act involves unfair or prejudiced treatment of individuals based on certain characteristics, such as race, age, or gender, which is prohibited under various laws.

Prima Facie Case

A prima facie case is the establishment of a legally required rebuttable presumption, demonstrating enough evidence to support a particular proposition unless disproved by further evidence.

Disparate-Treatment Discrimination

A form of discrimination where an individual is treated less favorably than others because of a protected characteristic such as race, sex, or religion.

Illegal Discharge

The unauthorized release of pollutants or contaminants into the environment, often violating environmental protection laws.