Before accepting an audit engagement, a
successor auditor should make specific
inquiries of the predecessor auditor
regarding the predecessor's
a. Evaluation of all matters of continuing
accounting significance.
b. Understanding as to the reasons for
the change of auditors.
c. Awareness of the consistency in the
application of GAAP between periods.
d. Opinion of any subsequent events
occurring since the predecessor's audit
report was issued
successor auditor should make specific
inquiries of the predecessor auditor
regarding the predecessor's
a. Evaluation of all matters of continuing
accounting significance.
b. Understanding as to the reasons for
the change of auditors.
c. Awareness of the consistency in the
application of GAAP between periods.
d. Opinion of any subsequent events
occurring since the predecessor's audit
report was issued