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An incoming auditor wishes to have access to the working papers of the outgoing auditor to satisfy himself as to the accuracy of the opening balances. In these circumstances what rights does the incoming auditor have? A. No statutory right of access but the ethical guide requires the outgoing auditor to make working papers available in circumstances where the audit opinion has been qualified. B. No statutory right of access but the ethical guide requires the outgoing auditor to make the working papers available unless prevented by the process of the law. C. A statutory right of access to the working papers of the previous auditor. D. No statutory or ethical right to access but the outgoing auditor would be expected to afford the incoming auditor reasonable cooperation in this matter. |