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B is corrent because the professional standards state that a predecessor auditor should obtain a letter of representation from the successor auditor. The predecessor auditor must also read the current financial statements and compare them to the prior period statements.
A is incorrect because the predecessor need not obtain a signed engagement letter from the client.
C is incorrect because such significant transactions or events ordinarily need not be examined.
D is incorrect since the various Statements on Auditing Standards contain no requirement that the predecessor auditor review the successor auditor’s working papers.