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Which of the following best describes the Attribute Standards? The Attribute Standards describe the qualities that the internal audit function and the internal auditor should

  1. Which of the following best describes the Attribute Standards?

    The Attribute Standards describe the qualities that the internal audit function and the internal auditor should possess.

    The Attribute Standards describe how the auditor should conduct the assurance engagement including consideration of risk.

    The Attribute Standards describe the characteristics that the Audit Committee should consider when selecting an external auditor.

    The Attribute Standards describe the principles of ethics by which the internal auditor should operate.

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