When other independent auditors are involved in the current audit on parts of the client's business, the principal auditor can write an audit report that

1. mentions the other auditors but fails to describe the extent of the other auditors' work, and gives an unqualified opinion.
2. does not mention the other auditors and gives an unqualified opinion in a standard unqualified report.
3. places primary responsibility for the audit report on the other auditors.
4. names the other auditors, describes their work, and presents only the principal auditor's report.

The overall audit strategy required by CAS 300

1. cannot be decided by the audit engagement partner to avoid independence threats.
2. identifies characteristics of the auditee entity and the engagement that define its scope.
3. requires the audit engagement partner to set the scope, timing, and direction of the audit, which cannot be changed until the auditor's report is issued at the end of the engagement.
4. includes detailed plans for gathering audit evidence.

According to CAS 200, those charged with governance

1. have the main responsibility for the day-to-day accounting functions of the auditee.
2. must be a part of the most senior management of the auditee.
3. are responsible for the operations of the entity and thus are accountable to its stakeholders.
4. assist the auditor by making key judgments such as materiality and audit risk.