Other ethical concerns – professional clearance
The proposed new auditor should contact the existing auditor in order
to obtain information about the circumstances of the proposed change
in auditors. The existing auditor is under a professional obligation to
supply that information. The new auditor needs to consider very carefully
whether it is wise to accept the engagement if the client refuses to give
authority to contact the outgoing auditor or if, having written to the
existing auditor asking for information, either no reply is received or the
reply indicates professional reasons for not accepting the appointment.
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