What is the external auditor's responsibility for the final audit opinion when they have used the work of an expert or internal auditors?

Test yourself: pick an answer

• A)They share the responsibility equally with the internal auditors.
• B)The expert is solely responsible for any errors in their specific area.
• C)The external auditor remains solely responsible for the audit opinion and this responsibility is not reduced by the use of others.
• D)Responsibility is transferred to the client's board of directors.