Which of the following procedures should a user auditor include in the audit plan to create that most efficient audit when an audit client uses a service organization for several processes? a. Review that service auditor’s report on controls placed in operations. b. Review the service auditor’s report and outline the accounting system in a memo to the working papers c. Audit the service organization’s controls, assess risk, and prepare the audit plan. d. Audit the service organization’s controls to test the work of the service auditor.