Which of the following is not a quality control consideration on accepting a new client?
Options:
| a) Availability of audit assistants with necessary skill and competence. b) Provision of other services to the client which may impair independence c) Predecessor auditor’s advice as to whether audit fees were paid promptly d) Review of audit work done by one partner by the other |
The Correct Answer Is:
c) Predecessor auditor’s advice as to whether audit fees were paid promptly