Before accepting an audit engagement a proposed (successor) auditor should make specific inquiries of the existing (predecessor) auditor regarding the existing auditor’s:

(A) Opinion of any subsequent events occurring since the existing auditor’s audit report was issued.

(B) Understanding as to the reasons for the change of auditors.

(C) Awareness of the consistency in the application of accounting principles between periods.

(D) Evaluation of all matters of continuing accounting significance.