The correct answer is D. All of the above.
When an independent auditor relies on the work of an internal auditor, he should examine the scope of the internal auditor’s work, the system of supervising review and documentation of the internal auditor’s work, and the adequacy of the related-audit programme.
The scope of the internal auditor’s work refers to the extent to which the internal auditor has examined the financial statements and related information. The independent auditor should determine whether the internal auditor has examined all of the relevant information and whether the scope of the internal auditor’s work is sufficient to support the independent auditor’s opinion.
The system of supervising review and documentation of the internal auditor’s work refers to the procedures that the internal auditor has in place to ensure that his work is properly supervised and documented. The independent auditor should determine whether the internal auditor’s system of supervision and documentation is adequate to ensure the quality of the internal auditor’s work.
The adequacy of the related-audit programme refers to the extent to which the independent auditor has considered the work of the internal auditor in
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