【每日一练】ACCA F8（June 2015）

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet.

Is the following statement true or false?
A significant change in the ownership of an existing audit client is a factor which makes it appropriate for the auditor to review the terms of engagement.
A True
B False

Answer：

A

Where there is a significant change in ownership of the company, ISA 210 Agreeing the Terms of Audit Engagements recommends that a new audit engagement letter is sent to avoid misunderstandings. 

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