If internal auditors provide direct assistance to the external audit team, the independent external auditor must
A) reperform all of the work provided by the internal auditors.
B) supervise and evaluate the work performed by the internal auditors.
C) refuse to issue an audit opinion, due to a lack of independence.
D) indicate a division of responsibility in the performance of the audit.

Question

Quizplus · Accepted Answer

When internal auditors provide direct assistance to the external audit team, the external auditor must supervise and evaluate the work performed by the internal auditors to ensure it meets the standards required for the audit. This is necessary to maintain the quality and integrity of the audit process.

If Internal Auditors Provide Direct Assistance to the External Audit