The following questions relate to client acceptance and communication with a predecessor auditor. Select the best response.

a. What is the responsibility of a successor auditor with respect to communicating with the predecessor auditor in connection with a prospective new audit client?

1. The successor auditor has no responsibility to contact the predecessor auditor.

2. The successor auditor should obtain permission from the prospective client to contact the predecessor auditor.

3. The successor auditor should contact the predecessor regardless of whether the prospective client authorizes contact.

4. The successor auditor need not contact the predecessor if the successor is aware of all available relevant facts.

b. Hawkins requested permission to communication with the predecessor auditor and review certain portions of the predecessor auditor's work papers. The prospective client's refusal to permit this will bear directly on Hawkins's decision concerning the 

1. Adequacy of the preplanned audit program. 

2. Ability to establish consistency in application of accounting principles between years. 

3. Apparent scope limitation. 

4. Integrity of management.

c. The understanding between the client and the auditor as to the degree of responsibilities to be assumed by each are normally set forth in a (an) 

1. Representation letter. 

2. Engagement letter. 

3. Management letter. 

4. Comfort letter.