In Making Judgments About the Effect of the Internal Auditors

Multiple Choice

In making judgments about the effect of the internal auditors' work on the external auditor's procedures in specific audit areas, which of the following is not one of the issues related to the specific audit areas that is considered by the external auditor?

A) Materiality of the financial statement amounts.
B) Risk of material misstatement of the assertions related to these financial statement amounts.
C) Degree of subjectivity involved in the evaluation of the audit evidence gathered in support of the assertions.
D) All of the above are considered by the auditor.