Rodgers CPA has requested permission to communicate with predecessor auditor in order to review certain workpapers for high risk accounts for a new audit client. The new audit clients refusal to allow this communication to occur would impact Rodgers decision concerning:
A) the auditor's ability to design audit tests.
B) possible scope exception due to lack of access.
C) integrity of management concerning possible accounting misstatements.
D) violation of the GAAP rules concerning consistency and comparability of financial information.

Question

Quizplus · Accepted Answer

Refusal to allow communication with the predecessor auditor may indicate issues with management's integrity, as it raises concerns about potential accounting misstatements or undisclosed issues.

Rodgers CPA Has Requested Permission to Communicate with Predecessor Auditor