Hawkins requested permission to communicate with the predecessor auditor and review certain portions of the predecessor auditor's working papers. The prospective client's refusal to permit this will bear directly on Hawkins' decision concerning the:
A)adequacy of the preplanned audit program.
B)ability to establish consistency in application of accounting principles between years.
C)apparent scope limitation.
D)integrity of management.

Question

Quizplus · Accepted Answer

The refusal to allow a prospective auditor to communicate with the predecessor auditor or review certain portions of the predecessor auditor's working papers can raise concerns about the integrity of management. This refusal may suggest that management is not transparent or is possibly hiding information, which is a significant red flag for auditors assessing whether to take on a new client.

Hawkins Requested Permission to Communicate with the Predecessor Auditor and Review