The auditor should regularly evaluate clients in respect of specified events to determine whether to...

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Accounting

The auditor should regularly evaluate clients in respect of specified events to determine whether to continue the relationship. Which of the following is not a specified event that should prompt an evaluation? Select one:

The existence of conditions that would lead that auditor to reject a client had those conditions existed at the time of the initial acceptance of the audit engagement.

The expiration of a time period.

A change in the audit partner.

A significant change in the business.

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