Confidentiality permits an auditor to disclose client information without consent where:

Question

Accepted Answer

Disclosure is required by law, for example under a court order. Disclosure without consent is permitted where required by law or authorised by law and in the public interest, such as compliance with a court order or reporting under money laundering legislation.

Answer

A) A prospective purchaser of the client requests it

Answer

B) Disclosure is required by law, for example under a court order

Answer

C) The information would be useful to another client

Answer

D) The auditor has resigned from the engagement

Confidentiality permits an auditor to disclose client information without consent where:

Practice more Audit & Assurance questions