Enquiry of the Previous Auditor Is

Multiple Choice

Enquiry of the previous auditor is:

A) required about matters that have a bearing on acceptance of the client.
B) required after acceptance of a new client regarding matters the successor believes may affect the conduct of his or her audit.
C) helpful to the successor and may facilitate the successor's audit, but is not required either before or after acceptance of the client.
D) required only if the change in auditors resulted from a disagreement between the client and previous auditors.