21 2 points eBook References View previous attemp A successor auditor should always make inquiries of the predecessor auditor before accepting an audit engagement. The successor should specifically inquire about the predecessor's: Multiple Choice Awareness of the consistency in the application of generally accepted accounting principles between accounting periods. Evaluation of all matters of continuing accounting significance. Opinion of any subsequent events occurring since the predecessor's audit report was issued. Understanding as to the reasons for the change of auditors.