A successor auditor would most likely make specific inquiries of the predecessor regarding

• A. Specialized accounting principles of the client's industry.
• B. The competency of the client's internal audit staff
• C. The uncertainty inherent in applying sampling procedures.
• D. Disagreements With management as to auditing procedures.

Answer: (D)

When a successor auditor steps in, one of the key inquiries is about disagreements with management regarding auditing procedures. This matters because if management and the previous auditor had unresolved or significant disagreements about how procedures should be applied, it can signal issues that affect the audit plan, scope, and risk assessment. Knowing these disagreements helps the new auditor decide what additional procedures may be needed, whether to push for adjustments, and how to approach evidence gathering to ensure the audit remains objective and thorough.

The other topics are less central to the successor’s planning: industry-specific accounting principles are important, but the predecessor’s view on those principles is not the primary driver of the handoff; the competence of internal audit staff is relevant to internal control assessment but not the main focus of the predecessor inquiry; and uncertainty in sampling procedures is a technical planning detail rather than a chief communication with the prior auditor.