Indicate in the auditor’s report that the predecessor auditor expressed an unmodified opinion.

• Comparative financial statements include the prior-year statements that were audited by a predecessor auditor whose report is not presented. If the predecessor’s report were unmodified, the successor should:
  1. Express an opinion on the current-year statements alone and make no reference to the prior year statements.
  2. Indicate in the auditor’s report that the predecessor auditor expressed an unmodified opinion.
  3. Obtain a letter of representation from the predecessor auditor concerning any matters that might affect the successor’s opinion.
  4. Indicate that they have taken reviewed the predecessor’s audit report and take responsibility for it.

Requirements: 0.25