In Assessing the Competence of a Client's Internal Auditor,an Independent

In assessing the competence of a client's internal auditor,an independent auditor most likely would consider the

A) Internal auditor's compliance with professional internal auditing standards.
B) Client's policies that limit the internal auditor's access to management salary data.
C) Evidence supporting a further reduction in the assessed level of control risk.
D) Results of ratio analysis that may identify unusual transactions and events.

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