The auditor should regularly evaluate clients in respect of specified events to determine whether to continue the relationship. Which of the following is not a specified event that should prompt an evaluation?
A) the expiration of a time period.
B) a significant change in the business.
C) a change in the audit partner.
D) the existence of conditions that would lead that auditor to reject a client had those conditions existed at the time of the initial acceptance of the audit engagement.

Question

Quizplus · Accepted Answer

A change in the audit partner is a normal part of audit firm rotation practices and does not necessarily prompt an evaluation of the client relationship. The other options (A, B, D) are events that could significantly affect the client-auditor relationship and thus warrant re-evaluation.

The Auditor Should Regularly Evaluate Clients in Respect of Specified