Question

When an independent auditor decides that the work performed by internal auditors may have bearing on the nature, timing and extent of planned audit procedures, the independent auditor should evaluate objectively of the internal auditor. The most important factor influencing it would be _______________.

• A. organizational level to which he reports
• B. qualification of internal auditor
• C. system of quality control of his work
• D. All of the above

Answer 1

The correct option is A organizational level to which he reports

An auditor may use the work of another auditor, here, independent auditor may use the work of internal auditor for which it is required for independent auditor to know the level at which the internal auditor reports, this might help in understanding the nature, timing and extent of the audit.