QUESTION 27 With respect to relying on the work of the internal audit function, external auditors should always be willing to accept work completed and documentation provided impartially assess the objectivity, competence and processes of the internal audit function always assign junior members of the audit team to assist the internal audit function never be willing to accept work completed by the internal audit function QUESTION 28 The procedure that relies on the auditor testing the physical evidence to verify that a control has been performed property is known as Inspection of physical evidence is known as inspection of computer systems is referred to as reperformance is referred to as recalculation QUESTION 29 The tolerable deviation rate is the maximum rate of deviation from a prescribed control that an auditor is willing to accept and still use the planned assessed level of control risk is the minimum rate of deviation from a prescribed control that an auditor is willing to accept and still use the planned assessed level of control risk relates to how many immaterial statements the auditor finds refers to the extent that audit fees can go over the roughly agreed amount