In which of the following situations is it least likely that the auditors would have been negligent in failing to detect a material misstatement of stock?

(a) The auditors relied on a certificate provided by an independent expert.

(b) | The audit programme is drawn up by an experienced auditor and was fully signed off by the junior staff member assigned to the audit of stocks.

(c) The senior partner called off further investigation of discrepancies after receiving personal assurance from the chairman of the company that stocks were properly valued.

(d) As in previous years, the auditor relied on the investigations of internal audit rather than increase audit costs by duplicating the auditing work.

Choose the best answer.