21. What is the first thing an auditor should do when there is a predecessor auditor? A. Request access to the workpapers from the predecessor. B. Obtain the predecessor's workpapers. O c. Ask management to authorize the predecessor to allow a review of the workpapers. O D. To decide whether to reference, reissue, or reaudit the prior-year statements. 22. What information might an auditor obtain by reading the predecessor's planning memo? A. Help identifying risks and significant audit areas. B. Help identifying control deficiencies. O c. An indication of the client's expectations on accounting assistance. O D. Information about how the predecessor responded to risk areas. 23. What is AU-C 402B's term for an auditor of an entity that uses a service organization? A. Auditor. B. Predecessor auditor. O c. Service auditor. OD. User auditor. 24. Christina is engaged to audit a nonprofit organization. Her client uses a service organization to process certain transactions. Christina is unable to obtain a sufficient understanding of the nature and significance of the service organization's controls and how those controls impact her client's internal control based only on information she gathers from her audit client. What is one action Christina could take? A. Read a service auditor's report or perform procedures at the service organization. O B. Visit the service organization and request assurances that its processes are working appropriately. O c. Request information from other auditors who have experience with this service organization. Withdraw from the audit engagement immediately as she will not be able to gather sufficient audit evidence. D. 25. What type of service auditor's report would allow a user auditor to assess control risk at low or moderate for certain transactions? O A. A type 1 report. B. A type 2 report O c. Either a type 1 report or an agreed-upon procedures report on tests of controls. O D. Either a type 2 report or an agreed-upon procedures report on tests of controls