$\backslash (430^\{\backslash$text $\{$II $\}\}\backslash )$

Able, Inc., has asked Yert, CPA, to audit its current$-$year financial statements. Ruby, CPA, audited Able's prior$-$year financial statements. Prior to accepting the engagement, Yert should first

A$.$ Review Ruby's workpapers related to the Able audit to determine if Ruby's audit report is reliable.

B$.$ Ask Able's management to authorize Ruby to respond to inquiries from Yert.

C$.$ Draft a letter outlining the terms of the engagement and obtain Able management's written agreement.

D$.$ Obtain information and document the internal controls over financial reporting in place at Able.