Before Accepting an Audit Engagement, a Successor Auditor Should Make

Multiple Choice

Before accepting an audit engagement, a successor auditor should make specific inquiries of the predecessor auditor regarding the predecessor's:

A) Awareness of the consistency in the application of generally accepted accounting principles between accounting periods.
B) Evaluation of all matters of continuing accounting significance.
C) Opinion of any subsequent events occurring since the predecessor's audit report was issued.
D) Understanding as to the reasons for the change of auditors.