Which of the Following Is Not a Reason Why Auditors

Multiple Choice

Which of the following is not a reason why auditors perform an investigation of potential clients as part of their client acceptance and continuance procedures?

A) It is important for auditors to establish good reputations, so they strive to accept clients that possess a high level of integrity.
B) They want to avoid business risks associated with potential litigation.
C) They want to be reasonably assured of their ability to earn a profit from the audit engagements they perform.
D) They want to assist their audit clients in recovering from financial decline.