Marks co's internal auditors have carried out the following pieces of work in the financial...

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Accounting

Marks co's internal auditors have carried out the following pieces of work in the financial year to 31 December 20x8. which piece of work is the external auditor most likely to evaluate, with a view to placing reliance on it, for the purpose of the external audit ?

1. the results of a special investigation into new health and safety legislation that will come into force in 20x9 2. A value for the money review involving benchmarking Marks Co's capital expenditure against competitors. 3. the results of test counts of petty cash performed periodically during the year.

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