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C is corrent because the lack of sufficient appropriate evidence ordinarily negates the purpose of an audit, which is to have the CPA form an opinion on the financial statements.
A is incorrect because inefficient information technology may still be technology that lends itself to auditing and the forming of an opinion on the company’s financial statements.
B is incorrect because the simple existence of related-party transactions, while often indicating a high-risk situation, is less likely to result in nonacceptance of an engagement.
D is incorrect because virtually all controls are subject to management override.