Question: If a prospective new audit client does not allow the auditor to contact its existing auditor: (a) the auditor should contact the existing auditor anyway

If a prospective new audit client does not allow the auditor to contact its existing auditor: 

(a) the auditor should contact the existing auditor anyway because it is their duty. 

(b) the auditor should consider refusing to take on the prospective new client. 

(c) the existing auditor should contact the new auditor to tell them all about the client. 

(d) the auditor should respect the prospective client’s right to privacy.

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