When a CPA is approached to perform an audit for the first time, the CPA should make inquiries of the predecessor auditor. This is a necessary procedure because the predecessor may be able to provide the successor with information that will assist the successor in determining:

A. Whether the predecessor's work should be utilized.

B. Whether the company follows the policy of rotating its auditors.

C. Whether in the predecessor s opinion internal control of the company has been satisfactory.

D. Whether the engagement should be accepted.