Final answer:
If a client refuses consent for a predecessor auditor to share information with the successor auditor, the successor auditor should respect those rights but consider the implications for the audit engagement.
Step-by-step explanation:
If a client refuses to provide consent for a predecessor auditor to discuss confidential client information with the successor auditor, the successor auditor should respect the client's confidentiality rights and not press further for the information. While this refusal limits the information available to the successor auditor, they can still proceed with the audit by using other audit procedures to gather sufficient appropriate evidence to form an audit opinion. However, the successor auditor should consider this refusal in the context of the audit, as it may impact the ability to obtain sufficient appropriate audit evidence and potentially affect the successor auditor's willingness to accept the audit engagement.