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When assessing an internal auditor's competence, a CPA ordinarily obtains information about all of the following, except: A . Quality of audit documentation. B .

When assessing an internal auditor's competence, a CPA ordinarily obtains information about all of the following, except:
A. Quality of audit documentation.
B. Educational level and professional experience.
C. The audit plan and audit procedures.
D. Access to information about related parties.
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