1. You are the external auditor for GreenLeaf Pharmaceuticals, a company that has recently developed a groundbreaking drug. The drug's patent is pending, and its valuation is complex due to the uncertainty of future cash flows and the potential for competitors to develop similar drugs. You are considering the areas of the audit where the company's internal auditors can assist.
Based on the requirements of ISA 610, in which of the following areas would it be most inappropriate to use the company's internal auditors to provide direct assistance?
A. Confirming the balances of trade receivables
B. Counting physical inventory at the warenouse
. Verifying the mathematical accuracy of sales invoices
D. Evaluating the assumptions used in the valuation of the pending drug patent



2.You are an auditor for ABC Ltd., a company with subsidiaries in multiple countries. For the current audit, you decide to rely on the work of component auditors for one of the subsidiaries located in France
According to ISA 600, which of the following is NOT a factor to consider when determining the extent of reliance on the work of a component auditor?

A The duralion of the component auditor's association with the subsidiary.
B. The significance of the component's operations to the group.
C. The risk of material misstatement of the component's financial information.
D. The professional competence of the component auditor.

3. You are the external auditor for TechSolutions Inc. a tech company that has recently undergone a major system upgrade. The company's internal audit function has performed an extensive review of the system upgrade process and has prepared a detailed report on its findings. which will soon be presented to the company's board of directors. As part of your audit, you are considering areas where the internal auditors can provide direct assistance,
Based on the requirements of ISA 610, in which of the following areas would it be most inappropriate to use the company's internal auditors to provide direct assistance?
A. Verifying the physical count of inventory in the company's main warehouse
B. Testing the mathematical accuracy of monthly payroll calculations
C. Confirming balances with external suppliers
D. Re-performing tests on the system upgrade process to validate the findings in their report