In the Communication with the Predecessor Auditor, the Potential Successor

Multiple Choice

In the communication with the predecessor auditor, the potential successor should make specific and reasonable inquiries regarding matters that may affect the decision to accept the engagement. Which of the following items is least likely to be included in the inquiries?

A) the integrity of management
B) disagreements with management about accounting matters
C) specific areas of audit difficulty and cost
D) the predecessor's understanding of the reasons for a change in auditors
E) disagreements with management about auditing matters