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Larger audits may have established procedures that utilize an audit committee whenever there is a ...

Larger audits may have established procedures that utilize an audit committee whenever there is a dispute between management and the auditors. What is the purpose of such procedures?
A) make sure that the auditor understands management's point of view
B) improves the competence of the financial statement auditors
C) facilitate the auditors' independence from management
D) helps make sure the audit is conducted following GAAS

Textbook

Auditing: The Art and Science of Assurance Engagements, Canadian Edition

Edition: 12^th

Authors: Arens, Elder, Beasley, Splettstoesser

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