If the independent auditors decide that it is efficient to consider how the work performed by the

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If the independent auditors decide that it is efficient to consider how the work performed by the internal auditors may affect the nature, timing, and extent of audit procedures, they should assess the internal auditors’ 

a. Competence and objectivity. 

b. Efficiency and experience. 

c. Independence and review skills. 

d. Training and supervisory skills.

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Auditing & Assurance Services A Systematic Approach

ISBN: 978-1260687637

11th Edition

Authors: William F Messier Jr, Steven M Glover, Douglas F Prawitt

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