Dodd, CPA, audited Adams Company's financial statements for the year ended December 31, 2005. On November 1, 2006, Adams notified Dodd that it was changing auditors and that Dodd's services were being termi- nated. On November 5, 2006, Adams invited Hall, CPA, to make a proposal for an engagement to audit its financial statements for the year ended December 31, 2006. Required:

a. What procedures concerning Dodd should Hall perform before accept- ing the engagement?

b. What additional procedures should Hall consider performing during the planning phase of this audit (after accepting the engagement) that would not be performed during the audit of a continuing client? (AICPA, adapted) p-968