Final answer:
A successor auditor is likely to inquire about any disagreements with management regarding auditing procedures from the predecessor auditor, as this information is crucial for assessing the integrity of management and planning the audit.
Step-by-step explanation:
When a successor auditor engages with a new client, they often make specific inquiries of the predecessor auditor. Among various topics, the successor auditor is highly likely to ask about any disagreements with management as to auditing procedures. These disagreements can shed light on potential issues regarding the integrity of management or complexities surrounding the audit engagement.
Understanding the nature of disagreements can also help the successor auditor gauge the risk of material misstatement and to plan the audit accordingly. Disagreements could be related to accounting principles, financial statement disclosures, the application of auditing standards, or other issues that might impact the auditor's report.
It is less common for the successor auditor to focus on specialized accounting principles, the competency of the internal audit staff, or the uncertainty inherent in applying sampling procedures during these initial inquiries, as these areas are typically assessed during the audit planning phase.