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C is corrent because a CPA must obtain the prospective client’s consent to make inquiries of the predecessor; ordinarily, such inquiries are then made.
A is incorrect because while the CPA may have a certain level of understanding of the client’s industry and business before accepting the engagement, it is not required at that point and can be obtained later.
B is incorrect because the client’s signature on a written engagement letter is often in response to the CPA’s acceptance of the engagement; also, while a written understanding with the client is required, it is not always through an engagement letter (e.g., certain audits involve formal contracts between CPA and client).
D is incorrect because as assessment of fraud risk factors occurs subsequent to accepting the engagement.