Chapter 03 Exercise 53 LO 3-2 North, CPA, is planning an independent audit of the financial statements of General Company. In determining the nature, timing, and extent of the audit procedures, North is considering General's internal audit function, which is staffed by Tyler. Required: a. In what ways can the internal auditor's work be relevant to North, the independent auditor? Tyler's internal auditing work may be relevant to North for obtaining a sufficient understanding of General's internal controls. Tyler can assist with performing final analytical procedures. Tyler can assist with performing certain substantive testing Tyler can assist with evaluating testing results with North Tyler can assist with planning the audit with North b. What inquiries should North make in deciding whether to use Tyler's internal audit work? Prior to relying on the work of Tyler, North should consider Tyler's objectivity and competence