When one auditor succeeds another, the auditor should request the

Client to authorize the predecessor auditor to allow a review of the predecessor auditor's audit documentation.

Client to instruct its lawyer to send a letter of audit inquiry concerning the status of the prior year's litigation, claims, and assessments.

Predecessor auditor to submit a list of internal control related matters noted in an audit but have not been corrected.

Predecessor auditor to update the prior year's report to the date of the change of auditors.