Before accepting an audit engagement, a successor (proposed) auditor should make specific inquiries of the predecessor (existing)

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

(A) Disagreements the predecessor had with the client concerning auditing procedures and accounting principles.

(B) The predecessor’s evaluation of matters of continuing accounting significance.

(D) The predecessor’s assessments of inherent risk and judgments about materiality.

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