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In Which of the Following Circumstances Would an Auditor Be

Question 52

Multiple Choice

In which of the following circumstances would an auditor be bound by the fundamental principles to refrain from disclosing any confidential information about a client?


A) An inquiry by a disciplinary body of a national professional accountancy association requests confidential client information.
B) The auditor is issued a summons enforceable by a court order that orders the auditor to present confidential information.
C) Confidential client information is made available as part of a quality review by an authorized peer review team.
D) A major stockholder of a client company seeks accounting information from the auditor after management declined to disclose the requested information.

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