Which of the following best describes how the detailed audit plan of a financial statementauditor compares with the audit client’s comprehensive internal audit plan?a. The comprehensive internal audit plan covers areas that an external auditor would normally not review.b. The comprehensive internal audit plan is more detailed, although it covers fewer areasthan an external audit would normally cover.c. The comprehensive internal audit plan is substantially identical to the audit plan used byan external auditor because both review substantially identical areas.d. The comprehensive internal audit plan is less detailed and covers fewer areas than anexternal auditor would normally review

Auditing: A Risk Based-Approach (MindTap Course List)
11th Edition
ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter3: Internal Control Over Financial Reporting: Responsibilities Of Management And The External Auditor
Section: Chapter Questions
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Which of the following best describes how the detailed audit plan of a financial statement
auditor compares with the audit client’s comprehensive internal audit plan?
a. The comprehensive internal audit plan covers areas that an external auditor would normally not review.
b. The comprehensive internal audit plan is more detailed, although it covers fewer areas
than an external audit would normally cover.
c. The comprehensive internal audit plan is substantially identical to the audit plan used by
an external auditor because both review substantially identical areas.
d. The comprehensive internal audit plan is less detailed and covers fewer areas than an
external auditor would normally review

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