During the Audit Engagement, the Primary Auditor May Rely on Other

Multiple Choice

During the audit engagement, the primary auditor may rely on other individuals, such as specialists, other auditors, and internal auditors (secondary auditors) . The primary way to defend the auditor against negligence should such other individuals conduct poor quality work is whether the

A) other individuals were professionals with recognized credentials.
B) primary auditor conducted sufficient quality control work with respect to the secondary auditor(s) .
C) secondary auditor had ever been sued before.
D) appropriate level of materiality had been used during the conduct of the engagement.