Q:

Who is responsible for initiating the communication between the predecessor and successor auditors? What type of information should be requested from the predecessor auditor?

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Successor auditor reaches out, with permission of client and asks for...
Integrity of management, disagreements between auditors and managers on accounting policies, communications to those charged with governance regarding fraud, communications to management regarding deficiencies and weaknesses in internal controls, predecessors understanding of why they changed auditors

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