FIN 590 Wk 2 Discussion – Auditing Process When a prospective client has previously been audited, the successor auditor makes certain inquiries of the predecessor auditor before accepting the engagement. The successor auditor should request permission of the prospective client before contacting the predecessor auditor. Discuss the type of information the auditor should include in the request to the former auditor. Explain whether the auditor should proceed with conducting a the audit if information received from the former auditor has significant negative information about circumstances that would require special attention. Explain what steps the auditor should proceed if the decision has been made to cancel the audit. FIN 590 Wk 2 Discussion – Auditing Process