Q24

1. The independent auditor should understand the internal audit function as it relates to internal control because

   	A.	The procedures performed by the internal audit staff may eliminate the independent auditors need for considering internal control.
   	B.	The work performed by internal auditors may be a factor in determining the nature, timing, and extent of the independent auditors procedures.
   	C.	The understanding of the internal audit function is an important substantive test to be performed by the independent auditor.
   	D.	The audit programs, audit documentation, and reports of internal auditors may often be used as a substitute for the work of the independent auditors staff.