The primary auditor who relies on a secondary auditor
A) is responsible for any deficiencies in the secondary auditor's work.
B) will mention the name of the secondary auditor if he or she decides that an unqualified opinion is appropriate.
C) will never mention the name of the secondary auditor in his or her report even if the report is qualified.
D) has no responsibility for checking the work of the secondary auditor.

Question

Quizplus · Accepted Answer

The primary auditor is responsible for any deficiencies in the work of the secondary auditor, as they are relying on that work to form their opinion. Therefore, they must ensure that the work of the secondary auditor is adequate before relying on it in their own report.

The Primary Auditor Who Relies on a Secondary Auditor