When initiating communications with predecessor auditors, prospective auditors should expect the following:
-For taking responsibility for obtaining the client's consent for the predecessor to give information about prior audits.
-For conducting interviews with the partner and manager in charge of the predecessor in the public accounting firm's engagement.
-For obtaining copies of some or all of the audit documentation of predecessor auditors'
An auditor is a person who is authorized to review and verify the accuracy of financial records.
An auditor ensures that companies comply with tax laws. They protect businesses from fraud and point out discrepancies in accounting methods.
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