LO $12-4$

$12\mathrm{.}51$ When a predecessor auditor has examined comparative financial statements and that report is not presented with the successor auditor's report, the successor auditor shoald

a$.$ Assume responsibility for the work of the predectssor auditor and report on all comparative years presented.

b$.$ Express an opiniod on the year$($s$)$ examined by the successor auditor without referencing the comparatine years examined by the predecessor auditor.

c$.$ In licate that comparative year$($s$)$ were examined by the predecessor auditor and disclose the type of opinion issued.

d$.$ Express an epinion on the year$($s$)$ examined by the successor auditor and disclaim an opinion on the comparative year$($s$)$ examined by the predeceusor auditor.