The external or independent auditor if he or she wishes can depend on the reports submitted by the internal auditor to the management. In this situation, the external or independent auditor will do all of the following EXCEPT: Adequacy of the audit programmes and procedures adopted by the internal auditor Consider the intemal auditor's fee in relation to the time taken for audit Scrutinize the method of supervising review and documentation of internal auditor's work Examine the scope of internal auditor's work with regard to the financial statements of the client The duration of an audit varies depending upon: VA The experience of the auditor The scope of audit The knowledge of the audit The number of employees