An Independent Auditor Might Consider the Procedures Performed by the Internal

Multiple Choice

An independent auditor might consider the procedures performed by the internal audit function because

A) They are employees whose work must be reviewed during substantive testing.
B) They are employees whose work might be relied upon.
C) Their work impacts the cost/benefit tradeoff in evaluating inherent limitations.
D) Their degree of independence may be inferred by the nature of their work.