Which of the following would a successor auditor ask the predecessor auditor to provide after accepting an audit engagement?
A.
Disagreements between the predecessor auditor and management as to significant accounting policies and principles
B.
The predecessor auditor’s understanding of the reasons for the change of auditors
C.
Facts known to the predecessor auditor that might bear on the integrity of management
D.
Matters that may facilitate the evaluation of financial reporting consistency between the current and prior years