Which of the Following Factors Most Likely Would Cause a CPA

Multiple Choice

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

A) The prospective client's unwillingness to permit inquiry of its legal counsel.
B) The inability to review the predecessor auditor's documentation.
C) The CPA's lack of understanding of the prospective client's operations and industry.
D) Indications that management has not investigated employees in key positions before hiring them.