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With respect to relying on the work of the internal audit function, external auditors should never be willing to accept work completed by the internal

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With respect to relying on the work of the internal audit function, external auditors should never be willing to accept work completed by the internal audit function impartially assess the objectivity, competence and processes of the internal audit function always be willing to accept work completed and documentation provided always assign junior members of the audit team to assist the internal audit function

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