The primary auditor who relies on a secondary auditor
A)is responsible for any deficiencies in the secondary auditor's work.
B)will mention the name of the secondary auditor if he or she decides that an unmodified opinion is appropriate.
C)will never mention the name of the secondary auditor in his or her report even if the report is qualified.
D)has no responsibility for checking the work of the secondary auditor.

Question

Quizplus · Accepted Answer

The primary auditor who relies on a secondary auditor is responsible for any deficiencies in the secondary auditor's work. This is because the primary auditor is ultimately responsible for the entire audit, and cannot delegate or transfer that responsibility. Therefore, if the secondary auditor makes mistakes or misses important information, the primary auditor will still be held accountable.

The Primary Auditor Who Relies on a Secondary Auditor