Rodgers CPA Has Requested Permission to Communicate with Predecessor Auditor

question 81

Multiple Choice

Rodgers CPA has requested permission to communicate with predecessor auditor in order to review certain workpapers for high risk accounts for a new audit client. The new audit clients refusal to allow this communication to occur would impact Rodgers decision concerning:

• A) the auditor's ability to design audit tests.
• B) possible scope exception due to lack of access.
• C) integrity of management concerning possible accounting misstatements.
• D) violation of the GAAP rules concerning consistency and comparability of financial information.

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Definitions:

Direct Services

Immediate support services provided to individuals or groups to address specific needs, such as counselling, healthcare, or social assistance.

Scapegoat

The process of unfairly blaming an individual or group for problems or negative outcomes, often to divert attention from the true causes.

Developmental Stage

A phase in the growth or development process where specific physical, emotional, or intellectual changes occur.

External Group Representative

An individual who acts as a liaison or advocate for a group in interactions with external entities or organizations.