Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 17

Miller Retailing, Inc., maintains a staff of three full-time internal auditors who report directly to the audit committee. In planning to use the internal auditors to help in performing the audit, the independent auditor most likely will
A) Place limited reliance on the work performed by the internal auditors.
B) Decrease the extent of the tests of controls needed to support the assessed level of detection risk.
C) Increase the extent of the procedures needed to reduce control risk to an acceptable level.
D) Avoid using the work performed by the internal auditors.