A prospective client's refusal to give permission to communicate with the previous auditor and review certain portions of the previous auditor's working papers will bear directly on the auditor's decision concerning the:
A) ability to establish consistency in application of accounting principles.
B) apparent scope limitation.
C) integrity of management.
D) adequacy of the planned audit program.

Question

Quizplus · Accepted Answer

Refusal to allow communication with the previous auditor raises concerns about the integrity of management, as it may indicate they are trying to hide something.

A Prospective Client's Refusal to Give Permission to Communicate with the Previous