A successor auditor should make specific and reasonable inquiries of the predecessor auditor regarding the predecessor's:

Question

Quizplus · Accepted Answer

Choice "A" is correct. The successor auditor is required to make inquiries of the predecessor auditor before accepting an engagement. These inquiries should include the predecessor's understanding as to the reasons for the change in auditors. Choice "B" is incorrect. The successor auditor would not typically inquire regarding audit methodology used during the prior audit. Choices "C" and "D" are incorrect. The successor auditor is responsible for making his or her own judgments regarding the audit, and would not typically inquire regarding the predecessor auditor's judgments with respect to subsequent events or the internal audit function.

A Successor Auditor Should Make Specific and Reasonable Inquiries of the Predecessor