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An auditor prepares and mails a letter to the predecessor auditor for world renowned chocolatier Nancy & Chelsea Inc. Which element of audit quality control

An auditor prepares and mails a letter to the predecessor auditor for world renowned chocolatier Nancy & Chelsea Inc. Which element of audit quality control is this related to?

A. leadership responsibilities

B. acceptance and continuation of engagements

C. extent of professional development

D. engagement performance

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