Before accepting an audit engagement for a new cli...

Australian Dental Council (ADC) Practice Test

Question Number 5

Before accepting an audit engagement for a new client, the successor auditor wants to communicate with the predecessor auditor. What should the successor auditor do first?

Obtain the prospective client's permission to communicate with the predecessor auditor Ask the predecessor auditor to send working papers without informing the client Notify the securities regulator that the predecessor auditor will be contacted Issue an engagement letter and then request permission after fieldwork begins

✔ Correct Answer:

Obtain the prospective client's permission to communicate with the predecessor auditor

Australian Dental Council (ADC) Practice Test

Question Number 5

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