Agreeing to an auditing engagement is a big decision, and auditors must do their homework before accepting a new client. Inquiry of the predecessor auditor is a necessary procedure because the predecessor auditor may be able to provide information that will assist the successor auditor in determining whether to accept the engagement. Because communications between predecessor and successor auditors are deemed so important, auditing standards require that before a new auditor can accept the engagement, they must inquire about certain matters of the predecessor auditor. This obligation applies whether or not the successor auditor accepts the engagement, and the communication may be either written or oral.

This overview-level course provides a general review of this topic from a broad perspective. This course is appropriate for the professional at any organizational level.