This is NINJA sims question 1:
You are reviewing the working paper file from last year’s audit engagement of ABC Company. These items represent a series of unrelated statements, questions, excerpts, and comments taken from various parts of an auditor's working paper file. Click on each shaded cell in the second column for a list of the likely sources of the statements, questions, excerpts, and comments. Select the most likely source as the best answer for each item. A source may be selected once, more than once, or not at all.
During the year under audit, we were advised that management consulted with Better & Best, CPAs. The purpose of this consultation was to obtain another CPA firm's opinion concerning the company's recognition of certain revenue that we believe should be deferred to future periods. Better & Best's opinion was consistent with our opinion, so management did not recognize the revenue in the current year.
There were like 15 choices so I will just write out 4 options.
a) Auditor's communication to the audit committee (other than with respect to significant deficiencies)
b) Predecessor auditor's communication with successor auditor
c) Auditor's engagement letter
d) Partner's engagement review notes