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Which of the following procedures should an auditor carry out as soon as practicable after accepting a new audit appointment? A. Ensure that he is not disqualified in any way from acting as auditor under the national legislation. B. Seek confirmation from third parties such as bankers of the status and integrity of the company and its directors. C. Communicate with the previous auditor to see if there is any professional reason why the appointment should not stand. D. Send an engagement letter setting out his understanding of his responsibilities as auditor. |