Before accepting an audit engagement, the auditor should identify special circumstances and unusual risks. a. Why is
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Before accepting an audit engagement, the auditor should identify special circumstances and unusual risks.
a. Why is it important to identify the intended users of financial statements?
b. Why should a prospective client's legal and financial stability be evalu¬
ated?
c. Identify three conditions that raise questions as to a prospective client's auditability.
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