What are the points must remembered while communicating with the current auditors?

The following points must be noted in connection with communicating with the current auditors:

• Client permission is required for any such communication. If the client refuses to give its permission, the appointment as auditor must not be accepted.

• If the client does not give the current auditor permission to reply to any relevant questions, the appointment as auditor must not be accepted.

• If the current auditor does not give any information relevant to the appointment, the new auditor must accept or reject the engagement based on other available knowledge.

• If the current auditor does give such information, the new auditor must assess all the available information and take a decision about whether or not to accept the audit work.

Where the current auditor gives information that is judged to be relevant to the acceptance of the engagement, the proposed new auditor may still accept the assignment. However, he must exercise appropriate professional and commercial judgement in doing so.