A successor auditor is required to make an effort to communicate with the predecessor auditor prior to:
A)Performing test of controls.
B)Testing beginning balances for the current year.
C)Making a proposal for the audit engagement.
D)Accepting the engagement.

Question

Quizplus · Accepted Answer

According to the auditing standards, a successor auditor is required to make an effort to communicate with the predecessor auditor prior to accepting the engagement. This communication helps the successor auditor to understand the reasons for the change of auditors and any potential ethical or audit quality issues related to the client. It can also provide valuable information about the client's industry, accounting policies, and internal control environment. Therefore, option D is the correct answer.

A Successor Auditor Is Required to Make an Effort to Communicate