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What is the responsibility of a successor auditor to communicate with the predecessor?

The successor auditor should communicate to the predecessor auditor any information that the predecessor auditor may need to consider in ance with section 561, Subsequent Discovery of Facts Existing at the Date of the Auditors Report, which sets out the procedures that an auditor should follow when the auditor

What is the primary concern when a successor auditor is required to communicate with the predecessor auditor?

The successor auditors communication with the predecessor auditor should include questions related to the integrity of management, disagreements with management over accounting and auditing issues, and the predecessor auditors understanding of the change in auditors.

Are auditors required to communicate?

The auditor should communicate to the audit committee any disagreements with management about matters, whether or not satisfactorily resolved, that individually or in the aggregate could be docHub to the companys financial statements or the auditors report.

Which Ssars provides guidance to a successor who decides to communicate with a predecessor?

SSARS No. 4 describes other cir cumstances when it may be advisable to communicate with the predecessor accountants before accepting the engagement. These include communi cating when: information from other sources is limited or seems to require special attention.

What if predecessor auditors refuse communication?

If predecessor auditors refuse communication, successor auditors may accept the engagement. Communication between predecessor and successor auditors aids in evaluating the creditbility of management. Shopping for accounting principles is prohibited by Sarbanes-Oxley.

What is a potential successor auditors responsibility for communicating with the predecessor auditors?

5-2 The successor auditor is responsible for initiating the communication with the predecessor auditor. However, the successor auditor should request permission of the prospective client before contacting the predecessor auditor.

What happens if the prospective client refuses to allow the predecessor auditor to communicate?

If a prospective client refuses to permit the predecessor to respond or limits the response, the successor auditor should inquire as to the reasons and consider the implications of that refusal in deciding whether to accept the engagement.

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What is the responsibility of a successor auditor to communicate with the predecessor?

What is the primary concern when a successor auditor is required to communicate with the predecessor auditor?

Are auditors required to communicate?

Which Ssars provides guidance to a successor who decides to communicate with a predecessor?

What if predecessor auditors refuse communication?

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What is a potential successor auditors responsibility for communicating with the predecessor auditors?

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Get the up-to-date Communications Between Predecessor and Successor Accountants - aicpa 2024 now

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How to change Communications Between Predecessor and Successor Accountants - aicpa online

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Got questions?

What is the responsibility of a successor auditor to communicate with the predecessor?

What is the primary concern when a successor auditor is required to communicate with the predecessor auditor?

Are auditors required to communicate?

Which Ssars provides guidance to a successor who decides to communicate with a predecessor?

What if predecessor auditors refuse communication?

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What is a potential successor auditors responsibility for communicating with the predecessor auditors?

What happens if the prospective client refuses to allow the predecessor auditor to communicate?

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