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Required Information

Ch$06$ Predecessor$-$Successor Auditor Communications $[$L$06-2]$

Predecessor$-$Successor Auditor Communications

Read the case, then answer the questions that follow.

Audit standards require successor auditors to attempt to communicate with the predecessor before

accepting an audit engagement.

CONCEPT REVIEW:

Audit standards require successor auditors to attempt communication with the predecessor auditors. The

predecessors must have permission from the previous client before sharing information with the

successor auditors. Predecessor auditors will help successor auditors to determine whether or not to

accept an engagement.

Part $2-$ Concept Check