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Before starting an initial audit, the auditor should:

 Perform procedures regarding the acceptance of the client relationship and the specific audit engagement (see AU-C 220).

 Communicate with the previous auditor, where there has been a change of auditors (see Section 210).

(AU-C 300.13)

When developing the overall audit strategy and audit plan, the auditor should consider:

 Arrangements to be made with the previous auditor—for example, to review the previous auditor’s audit documentation.

 Any major issues (including the application of accounting principles or of auditing and reporting standards) discussed with management in connection with the initial selection as auditors, the communication of these matters to those charged with governance, and how these matters affect the overall audit strategy and audit plan.

 The planned audit procedures to obtain sufficient appropriate audit evidence regarding opening balances.

 Other procedures required by the firm’s system of quality control for initial audit engagements (for example, the firm’s system of quality control may require the involvement of another partner or senior individual to review the overall audit strategy prior to commencing significant audit procedures or to review reports prior to their issuance).

(AU-C 300.A20)