Which of the following best describes how the detailed audit plan of a financial statement auditor compares with the audit client’s comprehensive internal audit plan?
a. The comprehensive internal audit plan covers areas that an external auditor would normally not review.
b. The comprehensive internal audit plan is more detailed although it covers fewer areas than an external audit would normally cover.
c. The comprehensive internal audit plan is substantially identical to the audit plan used by an external auditor because both review substantially identical areas.
d. The comprehensive internal audit plan is less detailed and covers fewer areas than an external auditor would normally review.