When a successor auditor initiates communications with a predecessor auditor, under the professional ethics codes the successor is required

a. To take responsibility for obtaining the auditee’s consent for the predecessor to give information about prior audits.

b. To conduct interviews with the predecessor audit firm’s engagement partner and all audit staff involved in the prior audit.

c. To obtain copies of all of the predecessor auditor’s working papers.

d. To assess the predecessor audit engagement partner’s integrity and competence.