TheprovisionsofthissectionarenotrequiredifthemostrecentauditednancialstatementsaremorethantwoyearspriortothebeginningoftheearliestperiodtobeauditedbythesuccessorauditorTheremaybetwopredecessorauditors ID: 894684
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1 CommunicationsBetweenPredecessorandSucce
CommunicationsBetweenPredecessorandSuccessorAuditorsAUSection315CommunicationsBetweenPredecessorandSuccessorAuditors(SupersedesSASNo.7.)Source:SASNo.84;SASNo.93.EffectivewithrespecttoacceptanceofanengagementafterMarch31,1998,unlessotherwiseindicated.Thissectionprovidesguidanceoncommunicationsbetweenpredeces-sorandsuccessorauditorswhenachangeofauditorsisinprocessorhastakenplace.ItalsoprovidescommunicationsguidancewhenpossiblemisstatementsarediscoveredinÞnancialstatementsreportedonbyapredecessorauditor.Thissectionapplieswheneveranindependentauditorisconsideringacceptinganengagementtoauditorreaudit(seeparagraph.14ofthissection)Þnancialstatementsinaccordancewithgenerallyacceptedauditingstandards,andaftersuchauditorhasbeenappointedtoperformsuchanengagement.Forthepurposesofthissection,thetermpredecessorauditortoanauditorwho()hasreportedonthemostrecentauditedÞnancialstate-orwasengagedtoperformbutdidnotcompleteanauditoftheÞnancialand()hasresigned,declinedtostandforreappointment,orbeennotiÞedthathisorherserviceshavebeen,ormaybe,terminated.ThetermcessorauditorreferstoanauditorwhoisconsideringacceptinganengagementtoauditÞnancialstatementsbuthasnotcommunicatedwiththepredecessorauditorasprovidedinparagraphs.07through.10andtoanauditorwhohasacceptedsuchanengagement.[Asamended,effectiveforauditsofÞnancialstatementsforperiodsendingonorafterJune30,2001,byStatementonAu-ditingStandardsNo.93.]ChangeofAuditorsAnauditorshouldnotacceptanengagementuntilthecommunicationsdescribedinparagraphs.07through.10havebeenevaluated.However,anauditormaymakeaproposalforanauditengagementbeforecommunicatingwiththepredecessorauditor.Theauditormaywishtoadvisetheprospective TheprovisionsofthissectionarenotrequiredifthemostrecentauditedÞnancialstatementsaremorethantwoyearspriortothebeginningoftheearliestperiodtobeauditedbythesuccessorauditor.Theremaybetwopredecessorauditors:theauditorwhoreportedonthemostrecentauditedÞnancialstatementsandtheauditorwhowasengagedtoperformbutdidnotcompleteanauditofanysubsequentÞnancialstatements.[Asamended,effectiveforauditsofÞnancialstatementsforperiodsendingonorafterJune30,2001,byStatementonAuditingStandardsNo.93.]WhenthemostrecentÞnancialstatementshavebeencompiledorreviewedinaccordancewiththeStatementsonStandardsforAccountingandReviewServices,theaccountantwhoreportedonthoseÞnancialstatementsisnotapredecessorauditor.Althoughnotrequiredbythissection,inthesecircumstancesthesuccessorauditormayÞndthemattersdescribedinparagraphs.08and.09usefulindeterminingwhethertoaccepttheengagement.AU¤315.03 TheStandardsofFieldWorkclient(forexample,inaprop
2 osal)thatacceptancecannotbeÞnaluntilthe
osal)thatacceptancecannotbeÞnaluntilthecommunicationshavebeenevaluated.Othercommunicationsbetweenthesuccessorandpredecessoraudi-tors,describedinparagraph.11,areadvisabletoassistintheplanningoftheengagement.However,thetimingoftheseothercommunicationsismoreßexi-ble.Thesuccessorauditormayinitiatetheseothercommunicationseitherpriortoacceptanceoftheengagementorsubsequentthereto.Whenmorethanoneauditorisconsideringacceptinganengagement,thepredecessorauditorshouldnotbeexpectedtobeavailabletorespondtoin-quiriesuntilasuccessorauditorhasbeenselectedbytheprospectiveclientandhasacceptedtheengagementsubjecttotheevaluationofthecommunicationswiththepredecessorauditorasprovidedinparagraphs.07through.10.Theinitiativeforcommunicatingrestswiththesuccessorauditor.Thecommunicationmaybeeitherwrittenororal.Boththepredecessorandsucces-sorauditorsshouldholdinconÞdenceinformationobtainedfromeachother.Thisobligationapplieswhetherornotthesuccessorauditoracceptstheen-CommunicationsBeforeSuccessorAuditorAcceptsEngagementInquiryofthepredecessorauditorisanecessaryprocedurebecausethepredecessorauditormaybeabletoprovideinformationthatwillassistthesuccessorauditorindeterminingwhethertoaccepttheengagement.Thesuccessorauditorshouldbearinmindthat,amongotherthings,thepredecessorauditorandtheclientmayhavedisagreedaboutaccountingprinciples,auditingprocedures,orsimilarlysigniÞcantmatters.ThesuccessorauditorshouldrequestpermissionfromtheprospectiveclienttomakeaninquiryofthepredecessorauditorpriortoÞnalacceptanceoftheengagement.ExceptaspermittedbytheRulesoftheCodeofProfessionalConduct,anauditorisprecludedfromdisclosingconÞdentialinformationob-tainedinthecourseofanengagementunlesstheclientspeciÞcallyconsents.Thus,thesuccessorauditorshouldasktheprospectiveclienttoauthorizethepredecessorauditortorespondfullytothesuccessorauditor'sinquiries.Ifaprospectiveclientrefusestopermitthepredecessorauditortorespondorlim-itstheresponse,thesuccessorauditorshouldinquireastothereasonsandconsidertheimplicationsofthatrefusalindecidingwhethertoaccepttheen-ThesuccessorauditorshouldmakespeciÞcandreasonableinquiriesofthepredecessorauditorregardingmattersthatwillassistthesuccessorauditorindeterminingwhethertoaccepttheengagement.MatterssubjecttoinquiryshouldincludeÑInformationthatmightbearontheintegrityofmanagement.Disagreementswithmanagementastoaccountingprinciples,auditingprocedures,orothersimilarlysigniÞcantmatters.Communicationstothosechargedwithgovernanceregardingfraudandillegalactsbyclients. [FootnotedeletedtoreßectconformingchangesnecessaryduetotheissuanceofStatementonAuditingStandardsNo.11
3 4.]AU¤315.04 CommunicationsBetweenPrede![4.]AU¤315.04
CommunicationsBetweenPrede](894684/4-au-315-04-communicationsbetweenpredece.jpg "4.]AU¤315.04
CommunicationsBetweenPrede")
4.]AU¤315.04 CommunicationsBetweenPredecessorandSuccessorAuditorsCommunicationstomanagementandthosechargedwithgovernanceregardingsigniÞcantdeÞcienciesandmaterialweaknessesininternalThepredecessorauditor'sunderstandingastothereasonsforthechangeofauditors.Thesuccessorauditormaywishtoconsiderotherreasonableinquiries.[Re-vised,May2006,toreßectconformingchangesnecessaryduetotheissuanceofStatementonAuditingStandardsNo.112.Revised,April2007,toreßectconformingchangesnecessaryduetotheissuanceofStatementonAuditingStandardsNo.114.]Thepredecessorauditorshouldrespondpromptlyandfully,onthebasisofknownfacts,tothesuccessorauditor'sreasonableinquiries.However,shouldthepredecessorauditordecide,duetounusualcircumstancessuchasim-pending,threatened,orpotentiallitigation;disciplinaryproceedings;orotherunusualcircumstances,nottorespondfullytotheinquiries,thepredecessorauditorshouldclearlystatethattheresponseislimited.Ifthesuccessorauditorreceivesalimitedresponse,itsimplicationsshouldbeconsideredindecidingwhethertoaccepttheengagement.OtherCommunicationsThesuccessorauditorshouldrequestthattheclientauthorizethepre-decessorauditortoallowareviewofthepredecessorauditor'sworkingpapers.Thepredecessorauditormaywishtorequestaconsentandacknowledgmentletterfromtheclienttodocumentthisauthorizationinanefforttoreducemis-understandingsaboutthescopeofthecommunicationsbeingauthorized.Itiscustomaryinsuchcircumstancesforthepredecessorauditortomakehimselforherselfavailabletothesuccessorauditorandmakeavailableforreviewcertainoftheworkingpapers.Thepredecessorauditorshoulddeterminewhichwork-ingpapersaretobemadeavailableforreviewandwhichmaybecopied.Thepredecessorauditorshouldordinarilypermitthesuccessorauditortoreviewworkingpapers,includingdocumentationofplanning,internalcontrol,auditresults,andothermattersofcontinuingaccountingandauditingsigniÞcance,suchastheworkingpaperanalysisofbalancesheetaccounts,andthoserelatingtocontingencies.Also,thepredecessorauditorshouldreachanunderstandingwiththesuccessorauditorastotheuseoftheworkingpapers.Theextent,ifany,towhichapredecessorauditorpermitsaccesstotheworkingpapersisamatterofjudgment.SuccessorAuditorÕsUseofCommunicationsThesuccessorauditormustobtainsufÞcientappropriateauditevi-dencetoaffordareasonablebasisforexpressinganopinionontheÞnancialstatementsheorshehasbeenengagedtoaudit,includingevaluatingthecon-sistencyoftheapplicationofaccountingprinciples.Theauditevidenceusedinanalyzingtheimpactoftheopeningbalancesonthecurrent-yearÞnancialstatementsandconsistencyofaccountingprinciplesisamatterofprofessionaljudgment.Suchauditevidencemayincl
4 udethemostrecentauditedÞnancial Seesect
udethemostrecentauditedÞnancial Seesection316,ConsiderationofFraudinaFinancialStatementAudit;section317,ActsbyClients;andsection325,CommunicatingInternalControlRelatedMattersIdentiÞedinanAudit.[Footnoterevised,May2006,toreßectconformingchangesnecessaryduetotheissuanceofStatementonAuditingStandardsNo.112.]AppendixA[paragraph.24]containsanillustrativeclientconsentandacknowledgmentletter.Beforepermittingaccesstotheworkingpapers,thepredecessorauditormaywishtoobtainawrittencommunicationfromthesuccessorauditorregardingtheuseoftheworkingpapers.AppendixB[paragraph.25]containsanillustrativesuccessorauditoracknowledgmentletter.AU¤315.12 TheStandardsofFieldWorkstatements,thepredecessorauditor'sreportthereon,theresultsofinquiryofthepredecessorauditor,theresultsofthesuccessorauditor'sreviewofthepre-decessorauditor'sworkingpapersrelatingtothemostrecentlycompletedaudit,andauditproceduresperformedonthecurrentperiod'stransactionsthatmayprovideevidenceabouttheopeningbalancesorconsistency.Forexample,evi-dencegatheredduringthecurrentyear'sauditmayprovideinformationabouttherealizabilityandexistenceofreceivablesandinventoryrecordedatthebe-ginningoftheyear.Thesuccessorauditormayalsoapplyappropriateauditingprocedurestoaccountbalancesatthebeginningoftheperiodunderauditandtotransactionsinpriorperiods.[Asamended,effectiveforauditsofÞnancialstatementsforperiodsendingonorafterJune30,2001,byStatementonAu-ditingStandardsNo.93.Revised,March2006,toreßectconformingchangesnecessaryduetotheissuanceofStatementonAuditingStandardsNo.105.]Thesuccessorauditor'sreviewofthepredecessorauditor'sworkingpapersmayaffectthenature,timing,andextentofthesuccessorauditor'sprocedureswithrespecttotheopeningbalancesandconsistencyofaccountingprinciples.However,thenature,timing,andextentofauditworkperformedandtheconclusionsreachedinboththeseareasaresolelytheresponsibilityofthesuccessorauditor.Inreportingontheaudit,thesuccessorauditorshouldnotmakereferencetothereportorworkofthepredecessorauditorasthebasis,inpart,forthesuccessorauditor'sownopinion.AuditsofFinancialStatementsThatHaveBeenPreviouslyAuditedIfanauditorisaskedtoauditandreportonÞnancialstatementsthathavebeenpreviouslyauditedandreportedon(henceforthreferredtoasareau-dit),theauditorconsideringacceptanceofthereauditengagementisalsoasuc-cessorauditor,andtheauditorwhopreviouslyreportedisalsoapredecessorauditor.Inadditiontothecommunicationsdescribedinparagraphs.07through.10,thesuccessorauditorshouldstatethatthepurposeoftheinquiriesistoob-taininformationaboutwhethertoacceptanengagementtoperformareaudit.Ifthesuccessorauditoracceptsthereau
5 ditengagement,heorshemayconsidertheinfor
ditengagement,heorshemayconsidertheinformationobtainedfrominquiriesofthepredecessorauditorandreviewofthepredecessorauditor'sreportandworkingpapersinplanningthereaudit.However,theinformationobtainedfromthoseinquiriesandanyreviewofthepredecessorauditor'sreportandworkingpapersisnotsufÞcienttoaffordabasisforexpressinganopinion.Thenature,timing,andextentoftheauditworkperformedandtheconclusionsreachedinthereauditaresolelytheresponsibilityofthesuccessorauditorperformingthereaudit.Thesuccessorauditorshouldplanandperformthereauditinaccor-dancewithgenerallyacceptedauditingstandards.Thesuccessorauditorshouldnotassumeresponsibilityforthepredecessorauditor'sworkorissueareportthatreßectsdividedresponsibilityasdescribedinsection543,PartofAuditPerformedbyOtherIndependentAuditors.Furthermore,thepredecessoraudi-torisnotaspecialistasdeÞnedinsection336,UsingtheWorkofaSpecialistoraninternalauditorasdeÞnedinsection322,TheAuditor'sConsiderationoftheInternalAuditFunctioninanAuditofFinancialStatementsIfthesuccessorauditorhasauditedthecurrentperiod,theresultsofthatauditmaybeconsideredinplanningandperformingthereauditofthe Thesuccessorauditormaywishtomakeinquiriesabouttheprofessionalreputationandstand-ingofthepredecessorauditor.Seesection543,PartofAuditPerformedbyOtherIndependentAuditorsparagraph.10AU¤315.13 CommunicationsBetweenPredecessorandSuccessorAuditorsprecedingperiodorperiodsandmayprovideauditevidencethatisusefulinperformingthereaudit.[Revised,March2006,toreßectconformingchangesnecessaryduetotheissuanceofStatementonAuditingStandardsNo.105.]If,inareauditengagement,thesuccessorauditorisunabletoobtainsufÞcientappropriateauditevidencetoexpressanopinionontheÞnancialstatements,thesuccessorauditorshouldqualifyordisclaimanopinionbecauseoftheinabilitytoperformproceduresthesuccessorauditorconsidersnecessaryinthecircumstances.[Revised,March2006,toreßectconformingchangesnec-essaryduetotheissuanceofStatementonAuditingStandardsNo.105.]Thesuccessorauditorshouldrequestworkingpapersfortheperiodorperiodsunderreauditandtheperiodpriortothereauditperiod.However,theextent,ifany,towhichthepredecessorauditorpermitsaccesstotheworkingpapersisamatterofjudgment.(Seeparagraph.11ofthissection.)Inareaudit,thesuccessorauditorgenerallywillbeunabletoobserveinventoryormakephysicalcountsatthereauditdateordatesinthemannerdiscussedinparagraphs.09through.11ofsection331,.Insuchcases,thesuccessorauditormayconsidertheknowledgeobtainedfromhisorherreviewofthepredecessorauditor'sworkingpapersandinquiriesofthepre-decessorauditortodeterminethenature,timing,andextentofprocedurestobeappliedinthec
6 ircumstances.Thesuccessorauditorperformi
ircumstances.Thesuccessorauditorperformingthereauditshould,ifmaterial,observeorperformsomephysicalcountsofinventoryatadatesubsequenttotheperiodofthereaudit,inconnectionwithacurrentauditorotherwise,andapplyappropriatetestsofinterveningtransactions.Appropri-ateproceduresmayincludetestsofpriortransactions,reviewsofrecordsofpriorcounts,andtheapplicationofanalyticalprocedures,suchasgrossproÞttests.DiscoveryofPossibleMisstatementsinFinancialStatementsReportedonbyaPredecessorAuditorIfduringtheauditorreaudit,thesuccessorauditorbecomesawareofinformationthatleadshimorhertobelievethatÞnancialstatementsreportedonbythepredecessorauditormayrequirerevision,thesuccessorauditorshouldrequestthattheclientinformthepredecessorauditorofthesituationandar-rangeforthethreepartiestodiscussthisinformationandattempttoresolvethematter.Thesuccessorauditorshouldcommunicatetothepredecessorauditoranyinformationthatthepredecessorauditormayneedtoconsiderinaccor-dancewithsection561,SubsequentDiscoveryofFactsExistingattheDateoftheAuditor'sReport,whichsetsouttheproceduresthatanauditorshouldfol-lowwhentheauditorsubsequentlydiscoversfactsthatmayhaveaffectedtheauditedÞnancialstatementspreviouslyreportedon.IftheclientrefusestoinformthepredecessorauditororifthesuccessorauditorisnotsatisÞedwiththeresolutionofthematter,thesuccessorauditorshouldevaluate()possibleimplicationsonthecurrentengagementand(whethertoresignfromtheengagement.Furthermore,thesuccessorauditormaywishtoconsultwithhisorherlegalcounselindetermininganappropriatecourseoffurtheraction.EffectiveDateThissectionwillbeeffectivewithrespecttoacceptanceofanengage-mentafterMarch31,1998.Earlierapplicationispermitted. Seesection508,ReportsonAuditedFinancialStatements,paragraphs.70through.74,forreportingguidance.AU¤315.23 TheStandardsofFieldWorkAppendixAIllustrativeClientConsentandAcknowledgmentLetter1.Paragraph.11ofthissectionstates,"Thesuccessorauditorshouldre-questthattheclientauthorizethepredecessorauditortoallowareviewofthepredecessorauditor'sworkingpapers.Thepredecessorauditormaywishtorequestaconsentandacknowledgmentletterfromtheclienttodocumentthisauthorizationinanefforttoreducemisunderstandingsaboutthescopeofthecommunicationsbeingauthorized."Thefollowingletterispresentedforillustrativepurposesonlyandisnotrequiredbyprofessionalstandards..Date]ABCEnterprisesEnterprisesAddress]Youhavegivenyourconsenttoallow[nameofsuccessorCPAÞrm],assuccessorindependentauditorsforABCEnterprises(ABC),accesstoourworkingpapersforourauditoftheDecember31,19X1,ÞnancialstatementsofABC.Youalsohavegivenyourconsenttoustorespondfullyto[nameofsucce
7 ssorCPAÞrminquiries.Youunderstandandagr
ssorCPAÞrminquiries.YouunderstandandagreethatthereviewofourworkingpapersisundertakensolelyforthepurposeofobtaininganunderstandingaboutABCandcertaininformationaboutouraudittoassist[nameofsuccessorCPAÞrminplanningtheauditoftheDecember31,19X2,ÞnancialstatementsofABC.PleaseconÞrmyouragreementwiththeforegoingbysigninganddatingacopyofthisletterandreturningittous.Attachedistheformoftheletterwewillfurnish[nameofsuccessorCPAÞrmregardingtheuseoftheworkingpapers.Verytrulyyours,,PredecessorAuditorBy:___________________________ABCEnterprisesBy:___________________________AU¤315.24 CommunicationsBetweenPredecessorandSuccessorAuditorsAppendixBIllustrativeSuccessorAuditorAcknowledgmentLetter1.Paragraph.11,footnote7,ofthissectionstates,"Beforepermittingaccesstotheworkingpapers,thepredecessorauditormaywishtoobtainawrittencommunicationfromthesuccessorauditorregardingtheuseoftheworkingpapers."Thefollowingletterispresentedforillustrativepurposesonlyandisnotrequiredbyprofessionalstandards..Date][SuccessorAuditoruditorAddress]Wehavepreviouslyaudited,inaccordancewithauditingstandardsgenerallyacceptedintheUnitedStatesofAmerica,theDecember31,20X1,ÞnancialstatementsofABCEnterprises(ABC).WerenderedareportonthoseÞnan-cialstatementsandhavenotperformedanyauditproceduressubsequenttotheauditreportdate.InconnectionwithyourauditofABC's20X2Þnancialstatements,youhaverequestedaccesstoourworkingpaperspreparedincon-nectionwiththataudit.ABChasauthorizedourÞrmtoallowyoutoreviewthoseworkingpapers.Ouraudit,andtheworkingpaperspreparedinconnectiontherewith,ofABC'sÞnancialstatementswerenotplannedorconductedincontemplationofyourreview.Therefore,itemsofpossibleinteresttoyoumaynothavebeenspeciÞ-callyaddressed.Ouruseofprofessionaljudgmentandtheassessmentofauditriskandmaterialityforthepurposeofourauditmeanthatmattersmayhaveexistedthatwouldhavebeenassesseddifferentlybyyou.Wemakenorep-resentationastothesufÞciencyorappropriatenessoftheinformationinourworkingpapersforyourpurposes.WeunderstandthatthepurposeofyourreviewistoobtaininformationaboutABCandour19X1auditresultstoassistyouinplanningyour19X2auditofABC.Forthatpurposeonly,wewillprovideyouaccesstoourworkingpapersthatrelatetothatobjective.Uponrequest,wewillprovidecopiesofthoseworkingpapersthatprovidefac-tualinformationaboutABC.YouagreetosubjectanysuchcopiesorinformationotherwisederivedfromourworkingpaperstoyournormalpolicyforretentionofworkingpapersandprotectionofconÞdentialclientinformation.Further-more,intheeventofathird-partyrequestforaccesstoyourworkingpaperspreparedinconnectionwithyourauditsofABC,youagreetoobtainourper-missi
8 onbeforevoluntarilyallowinganysuchaccess
onbeforevoluntarilyallowinganysuchaccesstoourworkingpapersorinformationotherwisederivedfromourworkingpapers,andtoobtainonourbehalfanyreleasesthatyouobtainfromsuchthirdparty.Youagreetoadviseuspromptlyandprovideusacopyofanysubpoena,summons,orothercourtorderforaccesstoyourworkingpapersthatincludecopiesofourworkingpapersorinformationotherwisederivedtherefrom.PleaseconÞrmyouragreementwiththeforegoingbysigninganddatingacopyofthisletterandreturningittous.AU¤315.25 TheStandardsofFieldWorkVerytrulyyours,,PredecessorAuditorBy:______________________________________________________SuccessorAuditorBy:___________________________Evenwiththeclient'sconsent,accesstothepredecessorauditor'sworkingpa-persmaystillbelimited.Experiencehasshownthatthepredecessorauditormaybewillingtograntbroaderaccessifgivenadditionalassuranceconcerningtheuseoftheworkingpapers.Accordingly,thesuccessorauditormightconsideragreeingtothefollowinglimitationsonthereviewofthepredecessorauditor'sworkingpapersinordertoobtainbroaderaccess:Thesuccessorauditorwillnotcomment,orallyorinwriting,toany-oneasaresultofthereviewastowhetherthepredecessorauditor'sengagementwasperformedinaccordancewithgenerallyacceptedau-ditingstandards.Thesuccessorauditorwillnotprovideexperttestimonyorlitigationsupportservicesorotherwiseacceptanengagementtocommentonissuesrelatingtothequalityofthepredecessorauditor'saudit.Thesuccessorauditorwillnotusetheauditproceduresorresultsthereofdocumentedinthepredecessorauditor'sworkingpapersasauditevidenceinrenderinganopiniononthe19X2Þnancialstate-mentsofABCEnterprises,exceptascontemplatedinStatementonAuditingStandardsNo.84.Thefollowingparagraphillustratestheabove:Becauseyourreviewofourworkingpapersisundertakensolelyforthepurposedescribedaboveandmaynotentailareviewofallourworkingpapers,youagreethat(1)theinformationobtainedfromthereviewwillnotbeusedbyyouforanyotherpurpose,(2)youwillnotcomment,orallyorinwriting,toanyoneasaresultofthatreviewastowhetherourauditwasperformedinaccordancewithgenerallyacceptedauditingstandards,(3)youwillnotprovideexperttestimonyorlitigationsupportservicesorotherwiseacceptanengagementtocommentonissuesrelatingtothequalityofouraudit,and(4)youwillnotusetheauditproceduresorresultsthereofdocumentedinourworkingpapersasauditevidenceinrenderingyouropiniononthe19X2ÞnancialstatementsofABC,exceptascontemplatedinStatementonAuditingStandardsNo.84.[Revised,October2000,toreßectconformingchangesnecessaryduetotheissuanceofStatementonAuditingStandardsNo.93.Revised,March2006,toreßectconformingchangesnecessaryduetotheissuanceofStatementonAuditingStandardsNo.105.] AU¤3