When Considering Whether to Accept an Engagement, the Auditor Should

Multiple Choice

When considering whether to accept an engagement, the auditor should consider the implications for accepting the engagement if:

A) management welcomes visits to all locations that the auditor considers material.
B) management does not restrict contacts with customers.
C) the auditor is not engaged after year-end.
D) the predecessor auditor's workpapers are not available for review.
E) management does not restrict contacts with suppliers.