When determining the risks of a potential client, the external auditor would conduct internal control test when

a. when requested by management

b. ordinarily never

c. when there is no documentation.

d. when there are no internal auditors

An external auditor has found that management has identified a potentially severe risk and several significant opportunities while conducting their risk management evaluation.What can be said (give best answer)

that the auditor will spend the most time analyzing the risk

nothing can really be said

that the auditor needs to determine how management plans to mitigate the identified opportunities

that the auditor will spend the most time analyzing the opportunties