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C is corrent because the successor auditor is required to communicate with the predecessor auditor to obtain information concerning the client to help determine whether the engagement should be accepted.
A is incorrect because the requirement that the successor auditor communicate with the predecessor auditor discourages the process of rotating auditors, especially due to client-auditor disagreements about accounting principles and audit procedures.
B is incorrect because the predecessor’s opinion of the client’s internal control is not relevant to the successor auditor.
D is incorrect because the auditor may review the predecessor auditor’s workpapers only to help isolate matters of continuing accounting significance.