In Making Judgments About the Effect of the Internal Auditors

Multiple Choice

In making judgments about the effect of the internal auditors' work on the external auditor's procedures in specific audit areas,which of the following is not among three issues related to the audit areas that should be considered by the external auditor?

A) Materiality of the financial statement amounts.
B) Risk of material misstatement of the assertions related to these financial statement amounts.
C) Review of quality of audit policies,programs,and procedures.
D) Degree of subjectivity involved in the evaluation of the audit evidence gathered in support of the assertions.