A Prospective Client's Refusal to Give Permission to Communicate with the Previous

Multiple Choice

A prospective client's refusal to give permission to communicate with the previous auditor and review certain portions of the previous auditor's working papers will bear directly on the auditor's decision concerning the:

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