单选题 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

【正确答案】 A

【答案解析】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.