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B is corrent because the successor will normally review working papers of continuing accounting significance. Prior income statement accounts are less likely to have continuing significance than are balance sheet accounts and contingencies.
A is incorrect because the successor auditor will normally review working papers relating to matters of continuing accounting significance. Contingencies are of continuing significance and should be reviewed.
C is incorrect because the successor auditor will normally review working papers relating to matters of continuing accounting significance. The current balance sheet accounts are of continuing significance and should be reviewed.
D is incorrect because the successor auditor will normally review working papers of continuing accounting significance. The noncurrent balance sheet accounts would be of continuing significance and should be reviewed.