During the audit engagement, the primary auditor may rely on other individuals, such as specialists, other auditors, and internal auditors (secondary auditors). The primary way to defend the auditor against negligence should such other individuals conduct poor quality work is whether the
A) other individuals were professionals with recognized credentials.
B) primary auditor conducted sufficient quality control work with respect to the secondary auditor(s).
C) secondary auditor had ever been sued before.
D) appropriate level of materiality had been used during the conduct of the engagement.

Question

Quizplus · Accepted Answer

The primary auditor can defend against negligence by ensuring that they have conducted sufficient quality control work with respect to any secondary auditors. This means that the primary auditor should have reviewed the work of the secondary auditor, assessed their competence and expertise, and made sure that they have followed appropriate audit procedures. This will help to ensure that any potential errors or omissions by the secondary auditor are identified and corrected before the audit report is issued. The other choices are not relevant to the issue of defending against negligence.

During the Audit Engagement, the Primary Auditor May Rely on Other