A predecessor auditor’s workpapers may be reviewed by the successor auditor

A predecessor auditor’s workpapers may be reviewed by the successor auditor

A predecessor auditor’s workpapers may be reviewed by the successor auditor:

A. Automatically, without client permission

B. Only with written client permission

C. Never, under AICPA rules

D. Only if the predecessor auditor requests it

Answer: B

Explanation: Client must grant written consent before successor can access predecessor audit files.