When a Firm Undertakes Both Internal and External Auditing Services

Multiple Choice

When a firm undertakes both internal and external auditing services for the same entity, which of the following must be applied for the external auditor to demonstrate independence?

A) Any recommendations made by auditors are for implementation by management rather than the auditor.
B) The external auditor should gather sufficient appropriate audit and rely no more than usual on internal audit work.
C) The external auditor should not assume the role of management when undertaking internal audit services.
D) all of the above