In the communication with the predecessor auditor, the potential successor should make specific and reasonable inquiries regarding matters that may affect the decision to accept the engagement. Which of the following items is least likely to be included in the inquiries?
A) the integrity of management
B) disagreements with management about accounting matters
C) specific areas of audit difficulty and cost
D) the predecessor's understanding of the reasons for a change in auditors
E) disagreements with management about auditing matters

Question

Quizplus · Accepted Answer

Specific areas of audit difficulty and cost are more related to the planning and execution of the audit rather than matters affecting the decision to accept the engagement. The integrity of management, disagreements about accounting and auditing matters, and understanding the reasons for a change in auditors are all crucial for assessing the risk and potential issues in accepting an audit engagement.

In the Communication with the Predecessor Auditor, the Potential Successor