Final answer:
In the context of ICFR audits, auditors should test and evaluate the work done by others and assess the competence and objectivity of those who performed the work, but the auditor should not perform the activity that is excluded in the "except for" part of the question.
Step-by-step explanation:
In determining the extent to which an auditor may use the work of others in the audit of Internal Control over Financial Reporting (ICFR), the auditor should perform several actions. These include: evaluating the quality and effectiveness of work performed by others through testing, evaluating the nature of the controls subjected to the work of others, and assessing the competence and objectivity of individuals performing the work. However, one activity that the auditor should not perform is the part of the question "except for" options provided, as this will be an incorrect practice in the context of ICFR audits.
Like writers who often find it challenging to assess their work without bias, auditors must rely on objective evidence. They use established evaluation criteria to support their judgments, which are not static but may vary depending on the specifics of each case, including the genre or subgenre of the work being audited. This analogy can help students understand the importance of auditors' objectivity when using the work of others and their reliance on criteria that can adapt to different circumstances.