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The Auditor Should Regularly Evaluate Clients in Respect of Specified

Question 20

Multiple Choice

The auditor should regularly evaluate clients in respect of specified events to determine whether to continue the relationship.Which of the following is not a specified event that should prompt an evaluation?


A) The expiration of a time period.
B) A significant change in the business.
C) A change in the audit partner.
D) The existence of conditions that would lead that auditor to reject a client had those conditions existed at the time of the initial acceptance of the audit engagement.

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