If the client will not permit the predecessor auditor to communicate with the successor auditor, or the predecessor does not provide a comprehensive response to the successor auditor, the successor auditor must not accept the audit engagement.

Question

Quizplus · Accepted Answer

The successor auditor can still accept the audit engagement but should consider the implications of this limitation on their ability to perform the audit and should take appropriate actions, such as performing additional procedures to obtain sufficient appropriate audit evidence.

If the Client Will Not Permit the Predecessor Auditor to Communicate