Which of the Following Factors Most Likely Would Cause an Auditor

Multiple Choice

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

A) An inadequate understanding of the entity's internal control.
B) The close proximity to the end of the entity's financial year.
C) The conclusion that the entity's management probably lacks integrity.
D) An inability to perform preliminary analytical procedures before assessing control risk.