In Larger Public Companies Where the Internal Auditor Tests Controls

In larger public companies where the internal auditor tests controls over cash and cash budgeting, the external auditor_______.

A) should ignore the results of the internal audit
B) will automatically rely on the work performed and results obtained
C) will determine if it is appropriate to use the work of a specialist to support the audit conclusion.
D) will determine if it is appropriate to use the work of the internal auditor to support the audit conclusion.