Which of the following factors most likely would cause a CPA to decide not to accept a new audit engagement?
　　a.The CPA's inability to determine whether related party transactions were consummated on terms equivalent to arm's-length transactions.
　　b.Management's disregard of its responsibility to maintain an adequate internal control environment.
　　c.Management's refusal to permit the CPA to perform substantive tests before the year-end.
　　d.The CPA's lack of understanding of the prospective client's internal auditor's computer-assisted audit techniques.
　　Explanation
　　Choice"b"is correct.The control environment is the foundation for all other components of internal control.Management's disregard of its responsibility to maintain an adequate internal control environment therefore compromises its ability to provide reasonable assurance regarding reliable financial reporting.The auditor may conclude that the risk that the financial framework used by the client may be unacceptable is great enough that an audit should not be conducted.
　　Choice"d"is incorrect.The CPA does not need to understand the internal auditor's techniques in order to accept a new audit engagement.
　　Choice"a"is incorrect.Related party transactions (by definition) are not considered to be arm's-length transactions,and *uation of such transactions does not affect the CPA's decision regarding acceptance of new clients.
　　Choice"c"is incorrect.Substantive tests are generally performed after year-end,since prior to that time the financial statements have not been finalized.
　　小編語錄：不要被現(xiàn)實誘惑，不要為利益所動，你所有的東西都應該通過雙手來獲取。就算世界再黑暗，依然會有小小光點！