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An audit firm is in the process of planning for an upcoming audit and would like to use the

client's internal auditors' staff to assist in completing the audit. Which of the following should

not be done by the client's internal auditors?

A$.$ Providing their assessment of risks to the auditor to facilitate the auditor's initial

understanding.

B$.$ Assisting in the external auditor's understanding of the client's internal control.

C$.$ Performing substantive audit procedures.

D$.$ Assessing the adequacy of accounting estimates used by the client.