{
  "data": {
    "audio": "blank",
    "scenarioText": "Question",
    "question": "<p>Which of the following is correct when a request from the audit client expands beyond the scope of the audit engagement into a non-audit engagement?</p>",
    "instructionText": "Select the correct option, and then select Submit to proceed.",
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    "downloadImages": "kc_icon.png,kc_assets_3.png,kc1_icon1_h.png,kc1_icon1.png,kc1_icon2_h.png,kc1_icon2.png,kc1_icon3_h.png,kc1_icon3.png,kc1_icon4_h.png,kc1_icon4.png,kc_assets_2.png",
    "MCQ": {
      "responseType": "specific",
      "maxAttempts": "1",
      "correctAnswer": "1",
      "options": {
        "option": [
          "<span><p>A. Teams must perform a permissibility evaluation, submit a separate Sentinel request with the correct taxonomy code and draft engagement letter, and receive pre-approval from the Audit Committee, if required.</p></span>",
          "<span><p>B. Teams should proceed with providing the non-audit services without any additional approvals or evaluations, as the primary focus is to ensure client satisfaction.</p></span>",
          "<span><p>C. Teams should inform the audit client that it is not permissible to deliver non-audit services during an audit engagement and cannot perform the service. </p></span>",
          "<span><p>D. Teams should inform the lead audit engagement partner and commence performing the work. </p></span>"
        ]
      },
      "feedback": {
        "genericResponse": {
          "incorrect": {
            "audio": "blank",
            "content": ""
          },
          "solution": {
            "audio": "blank",
            "content": ""
          },
          "correct": {
            "audio": "blank",
            "content": ""
          }
        },
        "specificResponse": {
          "response": [
            {
              "audio": "",
              "timeStamps": [],
              "content": "<p><b>You chose A, that’s correct.</b> In many cases, the audit client’s request may be permissible, but would constitute a separate non-audit service, distinct from the audit. Teams must first perform an evaluation to determine permissibility; if the service is permissible, the team then needs to submit a separate Sentinel request with the correct taxonomy code and draft engagement letter, and receive pre-approval from the Audit Committee, if required.</p>"
            },
            {
              "audio": "",
              "timeStamps": [],
              "content": "<p><b>You chose B, that’s incorrect.</b> When the audit client’s request exceeds the previously agreed upon scope of audit services, teams should pause and consult with the lead audit engagement partner. In many cases, the audit client’s request may be permissible, but would constitute a separate non-audit service, distinct from the audit.</p><p><b>Correct response A. Teams must perform a permissibility evaluation, submit a separate Sentinel request with the correct taxonomy code and draft engagement letter, and receive pre-approval from the Audit Committee, if required.</b></p>"
            },
            {
              "audio": "",
              "timeStamps": [],
              "content": "<p><b>You chose C, that’s incorrect.</b> In many cases, the audit client’s request may be permissible, but would constitute a separate non-audit service, distinct from the audit.</p><p><b>Correct response A. Teams must perform a permissibility evaluation, submit a separate Sentinel request with the correct taxonomy code and draft engagement letter, and receive pre-approval from the Audit Committee, if required.</b></p>"
            },
            {
              "audio": "",
              "timeStamps": [],
              "content": "<p><b>You chose D, that’s incorrect.</b> Teams should pause and consult with the lead audit engagement partner, but the additional services would constitute as a separate non-audit service, which requires additional steps.</p><p><b>Correct response A. Teams must perform a permissibility evaluation, submit a separate Sentinel request with the correct taxonomy code and draft engagement letter, and receive pre-approval from the Audit Committee, if required.</b></p>"
            }
          ]
        }
      }
    }
  }
}
