Smith, CPA has requested permission from his prospective client to have a dialogue with the predecessor auditors so that he can review how certain high-risk accounts were handled in prior years' audit. If the client rejects this request, his action will have an impact on the decision that the new auditors will make regarding the

a. desire to accept you as a client.

b. possible violation of standards (GAAP) related to consistency and comparability.

c. design of substantive audit tests.

d determination of whether or not its scope has been restricted.