Q3

1. The work of internal auditors may affect the independent auditors 

    1. Procedures performed in obtaining an understanding of internal control 

    2. Procedures performed in assessing the risks of material misstatement 

    3. Substantive procedures performed in gathering direct evidence 

   	A.	1 and 3 only.
   	B.	2 and 3 only.
   	C.	1, 2, and 3
   	D.	1 and 2 only.