State Whether Each of These Statements Are True or False

State whether each of these statements are true or false
a. Auditors have no responsibility for validating comparative figures providing the audit report for the previous financial period has not been modified
b. Auditors must check that the opening balances have been brought forward correctly into the new accounting period
c. Where the financial statements for the previous accounting period were audited by another firm the incoming auditors must get confirmation from the outgoing auditors that their auditor's report is unchanged