Before Accepting an Engagement to Audit a New Client,a CPA

Multiple Choice

Before accepting an engagement to audit a new client,a CPA is required to obtain

A) An understanding of the prospective client's industry and business.
B) The prospective client's signature on the engagement letter.
C) A preliminary understanding of the prospective client's control environment.
D) The prospective client's consent to make inquiries of the predecessor auditor, if any.