Before accepting an audit engagement, a
successor auditor should make specific
inquiries of the predecessor auditor
regarding
a. Disagreements the predecessor had
with the client concerning auditing
procedures and accounting
principles.
b. The predecessor’s evaluation of matters
of continuing accounting significance.
c. The degree of cooperation the
predecessor received concerning the
inquiry of the client’s lawyer.
d. The predecessor’s assessments of
inherent risk and judgments about
materiality
successor auditor should make specific
inquiries of the predecessor auditor
regarding
a. Disagreements the predecessor had
with the client concerning auditing
procedures and accounting
principles.
b. The predecessor’s evaluation of matters
of continuing accounting significance.
c. The degree of cooperation the
predecessor received concerning the
inquiry of the client’s lawyer.
d. The predecessor’s assessments of
inherent risk and judgments about
materiality