What do auditors consider when determining the extent to which the internal auditors' work will affect the auditors' procedures?

Only the materiality of the account balance or transaction and the risk of material misstatement of the assertions.

Only the amount of subjectivity involved in evaluating the evidence gathered.

The materiality of the account balance or transaction, the risk of material misstatement of the assertions, and the amount of subjectivity involved in evaluating the evidence gathered.

Only the risk of material misstatement of the assertions related to the account balance, transaction, or disclosure and the amount of subjectivity involved in evaluating evidence gathered.