Skip supplemental navigation

[The following paragraph was effective before December 31, 2016. See PCAOB Release No. 2015-002PDF. The current standard can be found here.]

.102

If the practitioner is appointed as the successor auditor, he or she follows the guidance AU section 315, Communications Between Predecessor and Successor Auditors, in considering whether or not to accept the engagement. If, at the time of the appointment as auditor, the practitioner is also being engaged to examine or review MD&A, the practitioner should also make specific inquiries of the predecessor auditor regarding MD&A.