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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.
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D

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