Before accepting an audit engagement, a successor auditor should make specific inquiries of the predecessor auditor regarding the predecessor's
- Awareness of the consistency in the application of generally accepted accounting principles between periods.
- Evaluation of all matters of continuing accounting significance.
- Opinion of any subsequent events occurring since the predecessor\'s audit report was issued.
- Understanding as to the reasons for the change of auditors.
D. Understanding as to the reasons for the change of auditors.
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