Which of the Following Factors Most Likely Would Cause a CPA

Multiple Choice

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

A) The prospective client has fired its prior auditor.
B) The CPA lacks a thorough understanding of the prospective client's operations and industry.
C) The CPA is unable to review the predecessor auditor's working papers due to a major fire that destroyed both hard and soft copy documentation.
D) The prospective client is unwilling to make financial records available to the CPA.