When a CPA is approached to perform an
audit for the first time, the CPA should make
inquiries of the predecessor auditor. This is
a necessary procedure because the
predecessor may be able to provide the
successor with information that will assist
the successor in determining
a. Whether, in the predecessor's opinion,
internal control of the company has been
satisfactory.
b. Whether the engagement should be
accepted.
c. Whether the predecessor's work should
be utilized.
d. Whether the company follows the policy
of rotating its auditors.
audit for the first time, the CPA should make
inquiries of the predecessor auditor. This is
a necessary procedure because the
predecessor may be able to provide the
successor with information that will assist
the successor in determining
a. Whether, in the predecessor's opinion,
internal control of the company has been
satisfactory.
b. Whether the engagement should be
accepted.
c. Whether the predecessor's work should
be utilized.
d. Whether the company follows the policy
of rotating its auditors.