nal audit department? why or why not 20. Consult Paragraphs .04.08 of AU Section 322. Do you believe that audi- tors should be allowed to use the work of other professionals as evidence to support their own internal control audit opinions? Why or why not? 21. Consult Paragraphs 18-19 of PCAOB Auditing Standard No. 5. What spe- cific factors must external auditors consider before using the work of other professionals as evidence to support their own internal control opinions? ult Paragranhs 1-2 of Ethics Rule 102 (ET 102). Next, consider the roles ore CPAS 22 Cons