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EG《道德與治理》習題
2021年第一學期澳洲注冊會計師考試EG《道德與治理》習題：Which one of the following statements is not a relevant reason for an accountant to liaise with their predecessor when accepting a professional assignment?
Which one of the following statements is not a relevant reason for an accountant to liaise with their predecessor when accepting a professional assignment?
A It is a matter of professional etiquette.
B To avoid the appearance of solicitation.
C To determine whether the professional fees charged were adequate to avoid threats to due care.
D To identify whether there are professional reasons why the appointment should not be accepted.
查看答案解析
【答案】C
【解析】Option C is correct and not identified as a relevant reason for communicating with the former accountants.
Options A, B and D are incorrect because they are all discussed as relevant reasons for communicating with the former accountant as follows: It has long been considered a matter of etiquette for a proposed successor to communicate with his or her predecessor before accepting a professional assignment. Solicitation occurs when a member takes another accountant’s client without first informing the former accountant.
Therefore, communication with the former accountant serves as an effective safeguard to avoid the appearance of solicitation. Communication also provides the proposed successor accountant with the opportunity to ascertain whether there are professional reasons why the appointment should not be accepted.
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