A successor auditor must seek the written permission of a prospective audit client before making other investigations regarding the prospective audit client, including gathering information from local attorneys, other CPAs, banks, and other businesses.

Question

Quizplus · Accepted Answer

A successor auditor is not required to seek the written permission of a prospective audit client before making other investigations regarding the prospective audit client. However, they are required to ask the prospective client's permission to contact the predecessor auditor, if any, to inquire about matters that might affect the decision to accept the engagement.

A Successor Auditor Must Seek the Written Permission of a Prospective