18. Which of the following is most true in relation to governance?

a. Ideally, the auditor should report to the Finance Director, who will generally be the Chair of the Audit Committee

b. The Internal Audit department has an identical role to the external auditors (i.e. ensuring the integrity of financial information), just at a more detailed level.

c. If the external auditor places reliance on the work of an expert or other auditor, this must be disclosed in the audit report

d. Whilst the auditor may place reliance on other experts, the auditor remains solely responsible for the provision of their audit opinion