The audit committee of the Board of Directors of Unicorn Corp. asked Tish & Field, CPAS, to audit Unicorn's financial statements for the year ended December 31, 19X3. Tish & Field explained the need to make an inquiry of the predecessor auditor and requested permission to do so. Unicorn's management agreed and authorized the predecessor auditor to respond fully to Tish & Field's inquiries. After a satisfactory communication with the predecessor auditor, Tish & Field drafted an engagement letter that was mailed to the audit committee of the Board of Directors of Unicorn Corp. The engagement letter clearly set forth arrangements concerning the involvement of the predecessor auditor and other matters. REQUIRED: a. What information should Tish & Field have obtained during their inquiry of the predecessor auditor prior to acceptance of the engagement? b. Describe what other matters Tish & Field would generally have included in the engagement letter?. I