A successor auditor is required to attempt communication with the predecessor auditor prior to:
A) Performing test of controls.
B) Testing beginning balances for the current year.
C) Making a proposal for the audit engagement.
D) Accepting the engagement.

Question

Quizplus · Accepted Answer

A successor auditor is required to attempt communication with the predecessor auditor prior to accepting the engagement. This is to obtain information about the client and the nature of the audit work performed by the predecessor auditor, which may affect the successor auditor's decision to accept the engagement. Communication with the predecessor auditor is not necessary for performing test of controls or testing beginning balances for the current year. Making a proposal for the audit engagement may require communication with the client but not necessarily with the predecessor auditor.

A Successor Auditor Is Required to Attempt Communication with the Predecessor