Which of the Following Statements Best Describes How a Detailed

Multiple Choice

Which of the following statements best describes how a detailed audit plan of a CPA who is engaged to audit the financial statements of a large publicly held company compares with the audit client's comprehensive internal audit program?

A) The comprehensive internal audit plan is substantially identical to the audit plan used by the CPA because both cover substantially identical areas.
B) The comprehensive internal audit plan is less detailed and covers fewer areas than would normally be covered by the CPA.
C) The comprehensive internal audit plan is more detailed and covers areas that would normally not be covered by the CPA.
D) The comprehensive internal audit plan is more detailed although it covers fewer areas than would normally be covered by the CPA.