Which of the following is an appropriate action for the auditor when the prior years statements were audited by a predecessor auditor whose unmodified report is not presented?

a) Express an opinion on the current years statements alone and not refer to the prior years statements.

b) Indicate in the auditors report that the prior financial statements were audited by a predecessor auditor.

c) Obtain a letter of representations from the predecessor concerning any matters that might affect the auditors opinion.

d) Request the predecessor auditor to reissue the prior years report.