Q18

1. In assessing the competence of a clients internal auditor, an auditor most likely would consider

   	A.	Evidence supporting a further reduction in the assessed risks of material misstatement.
   	B.	Clients policies that limit the internal auditors access to management salary data.
   	C.	Results of ratio analysis that may identify unusual transactions and events.
   	D.	Internal auditors compliance with professional internal auditing standards.