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C is corrent because management’s unwillingness to permit inquiry of its legal counsel is a scope limitation that will ordinarily result in a disclaimer of opinion; when such a disclaimer is anticipated, it is unlikely that the CPA would accept the engagement.
A is incorrect because valid reasons may exist making it impossible to review the predecessor’s working papers and because such a review is not required.
B is incorrect because the CPA may obtain an understanding of the entity’s operations and industry subsequent to acceptance of the engagement.
D is incorrect because operating losses alone will usually not result in a decision to accept a new audit engagement.