PECB
LEAD-AUDITOR · Question #272
Three auditors were assigned to conduct a certification audit in Company X. Before the audit commenced, the certification body provided the auditors' names and background information to Company X…
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Auditor Independence and Ethics
Question
Three auditors were assigned to conduct a certification audit in Company X. Before the audit commenced, the certification body provided the auditors' names and background information to Company X. Company X requested the replacement of one of the auditors because they are a former employee. Is this acceptable?
Options
- AA situation of conflict of interest is a valid reason to request the replacement of the auditor
- BNo, the auditee can request the replacement of the auditor only if a valid reason is presented such
- CNo, the auditee cannot request the replacement of auditors
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Topics
#conflict of interest#auditor replacement#audit independence#auditee rights