Which of the following was amended in SAS 147 with respect to the inquiry of the predecessor auditor regarding fraud and noncompliance with laws and regulations? O a. Matters involving noncompliance or suspected noncompliance with laws and regulations that came to the predecessor's attention during the audit, other than matters that are clearly inconsequential. O b. Clarifying that a "system of internal controls" is comprised of five interrelated components, which are embedded with individual controls that can be segregated between "indirect" and "direct" controls. O c. No need to document inquiries with the predecessor once an engagement is accepted. O d. Inquiries are required before management has authorized the predecessor auditor to fully respond to inquiries.

Which of the following was amended in SAS 197 with respest to the inguiry of the prodecewor audtor regrending froud ond noncompliance weth lawn and regulotiona? a. Matters involving noncompliance or suspected noncompliance with laws and rogulations that came to the predecevsar's ottention during the ovutic, other than matters that are clearly inconsequentiol b. Clarifyng that a "untem of internol controls" is comprised of five internelated components, which are embedded with individuol controls that cun be segregated between "indirect" and "isject" centrols. c. No need to document inquiries with uhe prodecenvor once an engoperrent is oocephed d. Inquirives are requend before reanogement has authorised the peedecessor auditor to fully respond to inguities