To What Extent Can an External Auditor Rely on the Work

Multiple Choice

To what extent can an external auditor rely on the work of the internal auditors?

A) No reliance should be placed on the work of the internal auditors.
B) Internal auditors can only be used to support inventory counts.
C) If the internal auditors are assessed to be competent and objective their work may form a part of gathering sufficient and appropriate evidence.
D) If the internal auditors are assessed to be competent and objective their work may be relied upon to form an opinion.