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Comparative financial statements include the financial statements of a prior period which were examined by a predecessor auditor, whose report is not presented. If the predecessor auditor’s report was qualified, the successor auditor must A. Disclose the reasons for any qualification included in the predecessor auditor’s opinion. B. Issue a standard short-form comparative report indicating the division of responsibility. C. Express an opinion on the current year statements alone and make no reference to the prior year statements. D. Obtain written approval from the predecessor auditor to include the prior year’s financial statements. |