Final answer:
An auditor should request the predecessor auditor's audit opinion before accepting an audit engagement. It provides insights into any significant issues from the previous audit. Other items like the predecessor auditor's client list and fee schedule are not necessary for the incoming auditor.
Step-by-step explanation:
Before accepting an audit engagement, an auditor should obtain certain information from the predecessor auditor to ensure an understanding of the potential client and any issues that may affect the audit. Among the options provided, an auditor should request the predecessor auditor's audit opinion. This is important as it provides the incoming auditor with insight into any significant matters that may have been raised in the previous year's audit, such as uncertainties, scope limitations, or disagreements with management that are relevant to the nature, timing, and extent of the audit procedures.
Access to the predecessor auditor's working papers is often at the discretion of the client and the predecessor auditor, and while that information can be extremely useful, it is not a required element to obtain before accepting an audit engagement. The predecessor auditor's client list and fee schedule are not typically information that needs to be transferred to the incoming auditor as they are not directly relevant to the performance of the audit itself.