External auditor Mary Smith may not rely on the work of internal auditor Ray Jones unless
A)Jones is certified (CPA,CA;CPA,CGA;or CPA,CMA).
B)Jones is independent of the client.
C)Jones is supervised by Smith.
D)Smith obtains evidence that supports the competence,integrity,and objectivity of Jones.

Question

Quizplus · Accepted Answer

According to the rules of the International Standards on Auditing (ISA), an external auditor can only rely on the work of internal auditors if there is sufficient evidence to support their competence, integrity, and objectivity. Therefore, choice D is correct. While choices A, B, and C may also be important factors in determining whether an internal auditor's work can be relied upon, they are not sufficient on their own to meet the ISA requirements.

External Auditor Mary Smith May Not Rely on the Work