AUD Auditor Changes · Updated November 2026
What Is the Successor Auditor Supposed to Ask the Predecessor?
Predecessor communication helps the successor evaluate whether accepting the client is a good idea and understand prior audit issues.
Before acceptance
The successor makes appropriate inquiries of the predecessor under applicable standards.
Client permission
Because of confidentiality, the client generally authorizes the predecessor to communicate. Refusal can itself be important information.
Topics
Communication can address management integrity, disagreements, fraud or illegal acts, governance communications, and reasons for the auditor change.
Working papers
After acceptance, the successor may request access to relevant predecessor working papers when appropriate.
The takeaway
Auditor-change communication reveals risk information that may not appear in the financial statements.
Related Summit guides
FAQ
Can the successor ignore confidentiality rules?
No.
Is client refusal concerning?
Yes.
Does the predecessor automatically transfer the entire audit file?
No.