Before Accepting an Engagement to Audit a New Client, an Auditor

Before accepting an engagement to audit a new client, an auditor is required to:

A) make inquiries of the predecessor auditor after obtaining the consent of the prospective client.
B) obtain the prospective client's signature to the engagement letter.
C) prepare a memorandum setting forth the staffing requirements and documenting the preliminary audit plan.
D) discuss the management representation letter with the prospective client's audit committee.