When approached to perform an audit for the first time, the CPA should make inquiries of the

predecessor auditor. This is a necessary procedure because the predecessor may be able to provide the

successor with information that will assist the successor in determining whether

$(1)$ The predecessor$$s work should be used.

$(2)$ The company follows the policy of rotating its auditors.

$(3)$ In the predecessor$$s opinion internal control of the company has been satisfactory.

$(4)$ The engagement should be accepted.