In addition to gaining an understanding of the internal controlsfor a private company an external auditor at minimum would beexpected toA)Evaluate the internal auditors work as an important part of theaccounting system element of the internal controls.B)Observe client employees to determine the extent of theircompliance with quality control standards.C)Trace a few transactions through the control process to obtainevidence that the controls have been placed in operation.D)Study organization charts to obtain an understanding of theinformal lines of communication.Feedback: External auditors would observe empl