2. When one auditor succeeds another, the successor auditor should request the

a. Client to instruct its attorney to send a letter of audit inquiry concerning the status of the prior year’s litigation, claims, and assessments.

b. Predecessor auditor to submit a list of internal control weaknesses that have not been corrected.

c. Client to authorize the predecessor auditor to respond to inquiries.

d. Predecessor auditor to update the prior year’s report to the date of the change of auditors.