In Determining the Extent to Which the Auditor May Use

Multiple Choice

In determining the extent to which the auditor may use the work of others in the audit of ICFR, the auditor should do all of the following except:

A) be ready to document the extent to which he or she relied on the work.
B) evaluate the risks associated with the controls subjected to the work of others.
C) evaluate the competence and objectivity of the individuals who performed the work.
D) All of these are required.