Before Accepting an Audit Engagement, a Successor Auditor Should Make

question 20

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.

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