CAF-8 · Chapter 2 · Question 6 of 10
When taking on a new audit client previously audited by another firm, the incoming auditor should seek permission to communicate with the predecessor auditor. If the client refuses to grant this permission, what is the most appropriate action?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Consider the refusal when determining whether to accept the appointment, as it may indicate an integrity issue.
Explanation
If a client refuses to allow communication with the outgoing auditor, it raises a major red flag regarding management integrity, and the auditor should heavily reconsider accepting the engagement.
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