Assume a successor auditor requests permission from a potential client to discuss with the predecessor the reasons and circumstances for the firm's...

Assume a successor auditor requests permission from a potential client to discuss with the predecessor the reasons and circumstances for the firm's withdrawal from an engagement.... What ethical considerations exist for both the predecessor and successor auditors in pursuing this contact? What is the purpose of speaking with the predecessor with respect to planning for the new audit and risk assessment? Please Provide any references