Before accepting an initial audit engagement, an auditor should make specific inquiries of the predecessor auditor regarding which of the following?

a) The predecessor's awareness of the consistency in the application of generally accepted accounting principles.

b) The predecessor's understanding as to the potential client's reasons for the change of auditors.

c) The predecessor's assessment of the risks of material misstatement due to error or fraud.

d) The predecessor's opinion about subsequent events occurring after the predecessors audit report was issued.