Question: An auditor is considering using a client's internal audit function to assist with testing for a particular area of the financial statement audit. Which of the following statements regarding this decision is not correct?
a. The auditor is more likely to utilize an internal audit function that reports directly to the audit committee
b. The auditor must plan to review the internal auditor's work and to re-perform some of that work before placing reliance on it
c. The auditor is more likely to utilize an internal audit function for areas that require high levels of subjectivity
d. The auditor should provide instructions to the internal auditors to guide their work while assisting with the audit