試題詳解

8. In accepting a client, auditing standards suggest that the auditor focus on four questions. Which of the following is not one of those four required questions of the predecessor?
(A)Integrity of management.
(B)The strength of the client’s internal control.
(C) Disagreements with management as to accounting principles, auditing standards, or other similarly significant matters.
(D)Any communications by the predecessor to the client’s management or audit committee concerning fraud, illegal acts by the client, and matters related to internal control.