In Which of the Following Situations Would a Principal Auditor

question 350

Multiple Choice

In which of the following situations would a principal auditor least likely make reference to another auditor who audited a subsidiary of the entity?

• A) The other auditor was retained by the principal auditor and the work was performed under the principal auditor's guidance and control.
• B) The principal auditor finds it impracticable to review the other auditor's work or otherwise be satisfied as to the other auditor's work.
• C) The financial statements audited by the other auditor are material to the consolidated financial statements covered by the principal auditor's opinion.
• D) The principal auditor is unable to be satisfied as to the independence and professional reputation of the other auditor.