When other independent auditors are involved in the current audit on parts of the client’s business, the principal auditor can write an audit report that.

a. Mentions the other auditors but fails to describe the extent of the other auditors’ work, and gives an unqualified opinion.

b. Does not mention the other auditors and gives an unqualified opinion in a standard unqualified report.

c. Places primary responsibility for the audit report on the other auditors.

d. Names the other auditors, describes their work, and presents only the principal auditor’s report.