Johnson and Co. CPAs is considering accepting a new audit client, DeBole Inc., a national distributor of whiskey and other spirituous products. The CPA firm is interested in contacting the predecessor audit before accepting the new client. Which of the following best represents questions the new auditor may have? Significant communications between the prior auditor and management pertaining to those charged with governance. O How much prior audit fees were charged to the client, and how many billable hours were allotted to each area of the audit? O The prior auditors understanding of the reasons why management has decided to switch to a different auditor. O Any conflicts of interest between the major shareholders and bondholders of the client.