The independent auditors might consider the procedures performed by the internal auditors because: a. they are employees whose work must be reviewed during substantive testing. b. they are employees whose work might affect the independent auditors' work. c. their work impacts upon the cost/benefit tradeoff in evaluating inherent limitations. d. their degree of independence may be inferred by the nature of their work.

Statement A, C and D

Explanation:

As we know there is a legal requirement to have an independent audit done. The internal auditor facilitates the audit for the purpose of correction in transactions and procedures which require the correction.

The independent auditor is asked to evaluate the fair presentation, and compliance in respect of established standards to be followed.

Thus, in no manner the internal auditor creates any hinder or issue or problem for the independent auditor.

Although the work of internal auditor is helpful in auditing performed by independent auditor.

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