Taylor Sales Corp. maintains a large, full-time internal audit staff that reports directly to the chief accountant. Audit reports prepared by the internal auditors indicate that the system is functioning as it should and that the accounting records are reliable. The independent auditor will probably:

a. Eliminate tests of controls.

b. Increase the depth of the assessment of control risk.

c. Avoid duplicating the work performed by the internal audit staff.

d. Place limited reliance on the work performed by the internal audit staff.

Choose the correct answer.