If the independent auditor decides that the work performed by internal auditors may have a bearing on the independent auditor's own procedures, the independent auditor should consider the objectivity of the internal auditors. One method of judging objectivity is to
a. Review the recommendations made in the reports of internal auditors.
b. Examine, on a test basis, documentary evidence of the work performed by internal auditors.
c. Inquire of management about the qualifications of the internal audit staff.
d. Consider the client's practices for hiring, training, and supervising the internal audit staff.
Answer: A
CPA Exam
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