An auditor is engaged to audit an entity that uses the services of a service organization and is unable to obtain from the user entity a sufficient understanding of the service organization$$s internal controls. Which of the following would the auditor least likely do$?$

Group of answer choices

Visit the service organization and perform necessary procedures about relevant controls.

Contact the service organization to obtain information.

Refer to the work of the service company$$s auditor in the audit report and divide the responsibility.

Obtain and read the service auditor$$s type $1$ or type $2$ report to gain an understanding.