The predecessor auditor firm should tell the successor auditor firm:

i. The total cost it incurred in performing the audit of a company in the previous year.

ii. Its evaluation of the strength of the company's internal control systems.

iii. Its understanding of the reason for the change in auditors.

A. (ii) only.

B. (iii) only.

C. (ii) and (iii) only.

D. (i) and (iii) only.