Which is correct concerning the external auditors’ use of the work of others in an audit of internal control performed for a public company?

a. It is not allowed.

b. The work of internal auditors may be used, but only when those internal auditors report directly to the audit committee.

c. Ordinarily the work of internal auditors and others is used primarily in low-risk areas.

d. There is no limitation and is likely to reduce auditor liability since the auditors will then share legal responsibility with those who have performed the service.