ted auditor's opinions are based is ts for internal auditing activities working papers procedures is most likely performed in an internal audit consulting engagement as opposed A Performing direct tests of events and B. Testing the operating effectiveness of internal controls. C Examining internal documents for potential misstatements. D. Comparing operating processes to industry norms. 18. The scope and nature of an auditor's obligation to the client is ordinarily set forth in the A. Management letter of representations. B. Auditor's report. C. Engagement letter. D. Comfort letter 19. One of the primary roles of an engag ement audit (or work) program is to A. Serve B. Document an internal auditor's evaluations of controls. C. Provide for a standardized approach to the engagement. D. Assess the risks associated with the activity under review. as a tool for planning and conducting engagement work. auditors working papers will ordinarily be ngagement was planned. ent's schedules were tor addressed al mat