Hawkins Requested Permission to Communicate with the Predecessor Auditor and Review

Multiple Choice

Hawkins requested permission to communicate with the predecessor auditor and review certain portions of the predecessor auditor's working papers. The prospective client's refusal to permit this will bear directly on Hawkins' decision concerning the:

A) adequacy of the preplanned audit program.
B) ability to establish consistency in application of accounting principles between years.
C) apparent scope limitation.
D) integrity of management.