1. A CPA firm has decided to rely on the audit work performed by another audit firm. Which of the following procedures should the CPA firm perform when taking responsibility for the other firm's audit work?
(A) Reference the reliance on the other firm's work in then opinion section of the audit report.
(B) Reference the reliance on the other firm's work in a footnote disclosure to the financial statement.
(C) Review the other firm's documentation of identified risks of material misstatement.
(D) Obtain and attach a copy of the other firm's representation latter and audit report to the opinion that the CPA firm issues.