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| The independent auditor should acquire an understanding of the internal audit function as it relates to the independent auditor’s consideration of internal control because A. The procedures performed by the internal audit staff may eliminate the independent auditor’s need for an extensive consideration of internal control. B. The work performed by internal auditors may be a factor in determining the nature, timing, and extent of the independent auditor’s procedures. C. The audit programs, working papers, and reports of internal auditors can often be used as a substitute for the work of the independent auditor’s staff. D. The understanding of the internal audit function is an important substantive test to be performed by the independent auditor. |