![](https://cos-cdn.shuashuati.com/pipixue-wap/2020-1230-1107-56/ti_inject-812ce.png)
Before accepting an engagement to audit a new client, a CPA is required to obtain:
A.
Before accepting an engagement to audit a new client, a CPA is required to obtain:
B.
The prospective client's signature to the representation letter
C.
A preliminary understanding of the prospective client's control environment
D.
The prospective client's consent to make inquiries of the predecessor auditor