Aimee, an audit partner at P&L CPAs, is determining whether to accept a new client, Dino Refrigeration $($Dino$).$ Dino has been audited in the past, but is looking for a new auditor. As part of the client acceptance process, Aimee is determining whether Dino$$s management has high integrity.

Which one of the following activities could Aimee perform to BEST satisfy herself of management$$s integrity?

Question $3$ options:

a$)$

Communicate with the prior auditor about whether there is any reason for P&L not to accept the engagement.

b$)$

Ask Dino's management about its reputation and how co$-$operative it has been with auditors in the past.

c$)$

Talk to lower$-$level employees at Dino about how management treats them.

d$)$

Ask management to sign a letter indicating that it will act with integrity at all times.