Successor Predecesso GommunicatiogOr Usually review prior auditor working papers Determine whether problems exist Support beginning asset balances (why?) Auditing, 8/E @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. • Usually review prior auditor working papers - Determine whether problems exist - Support beginning asset balances (Why?)