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Question 6 Prior to commencing fieldwork, an auditor usually discusses the general audit strategy with the client's management. Which of the following matters does the auditor and management agree upon at this time? Question 7 Which of the following factors most likely would cause a CPA to decline to accept a new audit engagement? Question 8 Which of the following factors would least influence an auditor's consideration of the reliability of data for purposes of analytical procedures? Question 9 A previously communicated significant deficiency ordinarily should be communicated again if Question 10 Which of the following statements concerning analytical procedures is correct? Question 11 Which of the following is the authoritative body designated to promulgate attestation standards? Question 12 As the acceptable level of detection risk decreases, an auditor may change the