Question

A successor auditor's inquiries of the predecessor auditor should include questions regarding

a) the number of engagement personnel the predecessor assigned to the engagement
b) the assessment of the objectivity of the client's internal audit function
c) communications to management and those charged with governance regarding significant deficiencies in internal control
d) the response rate for confirmations of accounts receivable

Answer 1

A successor auditor's inquiries of the predecessor auditor should include questions regarding the number of engagement personnel, the assessment of the objectivity of the client's internal audit function, and communications to management and those charged with governance regarding significant deficiencies in internal control.

Step-by-step explanation:

A successor auditor's inquiries of the predecessor auditor should include questions regarding:

1. The number of engagement personnel the predecessor assigned to the engagement.
2. The assessment of the objectivity of the client's internal audit function.
3. Communications to management and those charged with governance regarding significant deficiencies in internal control.

These inquiries help the successor auditor understand the previous auditor's approach, identify any issues or concerns, and ensure a smooth transition in the audit process.