Which of the Following Factors Would Most Likely Cause a CPA

Multiple Choice

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

A) Lack of understanding of the potential client's internal auditors' computer-assisted audit techniques.
B) Management's disregard for internal control.
C) The existence of related party transactions.
D) Management's attempt to meet earnings per share growth rate goals.