What are the dangers if an external auditor relies on an internal control system of his clients company?

The internal control system may be flawed or easily subverted. Therefore, the external auditor must test the internal control system to determine whether or not it is reasonably reliable.





...Don't you have an auditing textbook that gives you some detail on this?





Happy Studying.What are the dangers if an external auditor relies on an internal control system of his clients company?
The danger can happen if the external auditor did not do his homework while in school and relied on yahoo answers instead, which means they did not learn anything from school and don't know what the consequences of relying on internal control systems for his clients.What are the dangers if an external auditor relies on an internal control system of his clients company?
I have a few answers, but not a textbook which fully covers the subject. While im looking for one, and more answers i thought id put the question on here to see if i got any worthwhile responses. I dont need them explained, i can work that out and understand them myself, i just cant think of what dangers might be faced.