CAS and CSQC standards require all of the following factors be addressed as part of the audit engagement acceptance and continuance decision,except for:
A)An assessment of the auditor's level of independence.
B)An assessment of the client's integrity
C)An assessment of the auditor's competence and capabilities to perform the audit.
D)An assessment of what additional services can be provided to the current or potential client.

Question

Quizplus · Accepted Answer

The assessment of what additional services can be provided to the current or potential client is not a factor that is required to be addressed as part of the audit engagement acceptance and continuance decision according to CAS and CSQC standards. The other factors listed (independence, client integrity, auditor competence) are all required to be considered.

CAS and CSQC Standards Require All of the Following Factors