CPA · Question 09 · Area II: Risk Assessment
An auditor is planning the audit of a nonissuer. The auditor intends to use the work of the client's internal audit function to assist in obtaining audit evidence. Which of the following factors would LEAST likely influence the auditor's determination of the extent to which the internal auditors' work can be used?
Answer options:
The competence of the internal audit function.
The objectivity of the internal auditors.
The internal auditors' report directly to the controller.
The specific software used by the internal auditors for flowcharting.
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