What Is a Potential Successor Auditor's Responsibility for Communicating with the Predecessor

question 72

Multiple Choice

What is a potential successor auditor's responsibility for communicating with the predecessor auditors when dealing with a prospective new client?

• A)The successor auditors have no responsibility to contact the predecessor auditors.
• B)The successor auditors should obtain permission from the prospective client to contact the predecessor auditors.
• C)The successor auditors should contact the predecessors regardless of whether the prospective client authorizes contact.
• D)The successor auditors need not contact the predecessors if the successors are aware of all available relevant facts.

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