What question did this study set out to answer?

The study aims to explore the communication practices between successor and predecessor auditors and examine compliance with auditing standards.

June 15, 2026Auditing A Journal of Practice & Theory

Communication Between Successor and Predecessor Auditors.

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The study aims to explore the communication practices between successor and predecessor auditors and examine compliance with auditing standards.
Examined communication processes in auditor transitions in the United States
Analyzed adherence to pre-acceptance inquiry protocols defined by auditing standards
Found evidence that successor audits often do not comply with mandated pre-acceptance inquiries
Identified factors influencing the level of cooperation and communication between successor and predecessor auditors

Implication

Audit study reveals communication gaps in successor-predecessor auditor interactions, suggesting compliance issues.

Abstract

Examines successor-predecessor auditor communications in the United States. Evidence that successor audits do not comply with the pre-acceptance inquiries mandated by the Statement on Auditing Standards; Factors affecting communication between cooperation between successor auditors.

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Cite This Study

Lambert et al. (1991) studied this question.

synapsesocial.com/papers/6a2f98f8a1cfeec490829cfa https://doi.org/10.2308/ajpt-9703192365

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Implication

Audit study reveals communication gaps in successor-predecessor auditor interactions, suggesting compliance issues.

Communication Between Successor and Predecessor Auditors.

Key Points

Implication

Abstract

Discussion

Cite This Study

Communication Between Successor and Predecessor Auditors.

Key Points

Implication

Abstract

Discussion

Cite This Study

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