• An auditor often faces special problems when auditing a foreign subsidiary. Which of the following statements is false with respect to the conduct of international audits?
  a. The IIA standards do not apply outside the U.S.
  b. The auditor should determine whether managers are in compliance with local laws.
  c. There may be justification for having different organization policies in force in foreign branches.
  d. It is preferable to have multilingual auditors conduct audits at branches in non-English-speaking nations.