Which of the Following Factors Most Likely Would Cause a CPA

Multiple Choice

Which of the following factors most likely would cause a CPA to not accept a new audit engagement?

A) The prospective client has already completed its physical inventory count.
B) The CPA lacks an understanding of the prospective client's operations and industry.
C) The CPA is unable to review the predecessor auditor's audit documentation.
D) The prospective client is unwilling to make all financial records available to the CPA.