What Is the Responsibility of an Auditor with Respect to Communicating

Multiple Choice

What is the responsibility of an auditor with respect to communicating with the previous auditor in connection with a prospective new audit client?

A) The auditor has no responsibility to contact the previous auditor.
B) The auditor should contact the previous auditor regardless of whether the prospective client authorises contact.
C) The auditor need not contact the previous auditor if the successor is aware of all available facts.
D) The auditor should obtain permission from the prospective client to contact the previous auditor.