Yamika, an articled clerk, is conducting the audit of Durable Bags Ltd. During the course of the audit, she intends to use the work of the company's…

Circumstances under which Yamika shall plan to use less of the work of the Internal audit function and perform more of the work directly: The external auditor shall make all significant judgments in the audit engagement, and to prevent undue use of the work of the internal audit function, shall plan to use less of the work of the function and perform more of the work directly if: The more judgment is involved in: Planning and performing relevant audit procedures; andEvaluating the audit evidence gathered.The higher the assessed risk of material misstatement at the assertion level, with special consideration given to risks identified as significant.The less the internal audit function's organisational status and relevant policies and procedures adequately support the objectivity of the internal auditors; andThe lower the level of competence of the internal audit function.