No reference is made in the auditor's report to other auditors who perform a portion of the audit when I. the other auditor audited an immaterial portion of the audit.
II) the other auditor is well known or closely supervised by the principle auditor.
III) the principle auditor has thoroughly reviewed the work of the other auditor.
A) I and II
B) I and III
C) II and III
D) I, II and III

Question

Quizplus · Accepted Answer

Reference to other auditors in the auditor's report is generally not necessary when the portion of the audit they performed is immaterial, when they are well known or closely supervised by the principal auditor, or when the principal auditor has thoroughly reviewed their work. This ensures the principal auditor takes full responsibility for the audit opinion.

No Reference Is Made in the Auditor's Report to Other