Question

As with all audit procedures, auditors must pay little attention to the work of the prior auditor on a first-year engagement carefully plan the nature, timing, and extent of audit data analytics (ADA) to be used for each client always outsource at least some of the audit work to the internal audit function let the client's management choose the nature, timing, and extent of ADA to be used for each client
please check and give answer

Answer 1

Before commencing the audit procedure the auditor should evaluate the independence of the previous auditor and check his competency.
If the present is satisfied then it can proceed with the audit procedure.So the statement that auditor pay
little attention to previous auditor's work is not correct
For the auditor it is not compulsory to outsource any of its work under its scope, However the auditor may take assistance of the internal auditor
if it feels necessary but auditor should not outsource the work as it may affect its independence
It is the responsibility of the auditor to determine the Nature, Time and extent of the Audit and management has no role in determination of NTE of audit.
So Option B is the answer