A Successor Auditor Should Make Specific and Reasonable Inquiries of the Predecessor

question 805

Multiple Choice

A successor auditor should make specific and reasonable inquiries of the predecessor auditor regarding the predecessor's:

• A) Understanding of the reasons for the change in auditors.
• B) Methodology used in applying sampling techniques.
• C) Opinion on subsequent events that have occurred since the balance sheet date.
• D) Perception of the competency and reliance on the client's internal audit function.

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Definitions:

Service Of Process

The delivery of the summons and the complaint to a defendant.

Summons

A document served on a defendant in a lawsuit informing the defendant that a legal action has been commenced against him or her and that the defendant must appear in court or respond to the plaintiff's complaint within a specified period of time.

Return Of Service

A document that serves as proof that a legal document, such as a summons or complaint, was delivered to the party to whom it was directed.

Initiate A Lawsuit

To begin legal proceedings against another party, often involving the filing of a complaint or petition with a court.