Making enquiry of the previous auditor is:

Making enquiry of the previous auditor is:

helpful to the successor and may facilitate the successor$$s audit, but is not required either before or after acceptance of the client

required only if the change in auditors resulted from a disagreement between the client and previous auditors

required after acceptance of a new client regarding matters the successor believes may affect the conduct of his or her audit

required about matters that have a bearing on acceptance of the client