Q3Describe the audit evidence in written representation statements and the content of the management representation letters. How does the external auditor examine the nature and scope of the work assigned to the internal auditor? Does using an expert reduce the auditor's responsibility? Can the auditor refer to the expert in her/his report? What are the parts that should be included in the unqualified auditor's report? What are the conditions that require modifications in auditors opinion? What are the decision points of the external auditor about using the internal auditors work? Explain how materiality affects audit reporting decisions. What conditions will affect the auditors determination of materiality?