Before accepting an audit engagement, a successor auditor should make specific inquiries of the predecessor auditor regarding the predecessor's:
A) Awareness of the consistency in the application of generally accepted accounting principles between accounting periods.
B) Evaluation of all matters of continuing accounting significance.
C) Opinion of any subsequent events occurring since the predecessor's audit report was issued.
D) Understanding as to the reasons for the change of auditors.

Question

Quizplus · Accepted Answer

The successor auditor should inquire about the reasons for the change of auditors to understand any issues or disagreements that might have led to the change, which could impact the audit engagement.

Before Accepting an Audit Engagement, a Successor Auditor Should Make