Before Accepting An Engagement To Audit A New Client, A Cpa Is Required To Obtain

(Correct Answer Below)

Before Accepting An Engagement To Audit A New Client, A Cpa Is Required To Obtain

: a. An understanding of the prospective client's industry and business. b. The prospective client's signature to the representation letter. c. A preliminary understanding of the prospective client's control environment. d. The prospective client's consent to make inquiries of the predecessor auditor, if any.
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Choice "d" is correct. Inquiry of the predecessor auditor is a required pre-acceptance procedure. However, consent of the prospective client must be obtained before a CPA can make such inquiries of the predecessor auditor.

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