Before the external auditors decide to use the work performed by the internal auditors, the external auditors
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Before the external auditors decide to use the work performed by the internal auditors, the external auditors must first assess:
a. The size of the internal audit function relative to the client.
b. The independence of the internal auditors.
c. The supervision skills of the internal audit function.
d. The competence and objectivity of the internal audit function.
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Related Book For
Auditing A Practical Approach with Data Analytics
ISBN: 978-1119401742
1st edition
Authors: Raymond N. Johnson, Laura Davis Wiley, Robyn Moroney, Fiona Campbell, Jane Hamilton
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