A CPA firm auditor should address the acceptability and continuation of existing audit clients the same way it addresses the acceptance of new clients.
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Q23: In the investigation of a potential new
Q24: In evaluating a firm's independence with respect
Q25: Knowledge of external factors affecting an entity's
Q26: Auditor changes result from a variety of
Q27: In the communication with the predecessor auditor,
Q29: The third phase of the audit involves
Q30: Before accepting an engagement, to perform an
Q31: Assessing a prospective client's legal and financial
Q32: In the investigation of a potential new
Q33: The second standard of fieldwork states: The
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