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The predecessor auditor is required to respond to the request of the successor auditor for ...

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The predecessor auditor is required to respond to the request of the successor auditor for ...

The predecessor auditor is required to respond to the request of the successor auditor for information, but the response can be limited to stating that no information will be provided when

▸ the predecessor auditor has poor relations with the successor auditor.

▸ the client is dissatisfied with the predecessor's work.

▸ there are actual or potential legal problems between the client and the predecessor.

▸ the predecessor believes that the client lacks integrity.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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