Before Accepting an Engagement to Audit a New Client, a CPA

Multiple Choice

Before accepting an engagement to audit a new client, a CPA is required to obtain:

A) An understanding of the prospective client's industry and business.
B) The prospective client's signature to the representation letter.
C) A preliminary understanding of the prospective client's control environment.
D) The prospective client's consent to make inquiries of the predecessor auditor, if any.