An Audit Client's Decision to Outsource Its Data Processing Function

An audit client's decision to outsource its data processing function to an external service provider,would be of significant interest to the auditor,mostly because:

A) It would impact on the auditor's assessment of management integrity.
B) It would impact on the design and effectiveness of the client's internal control system,which would in turn affect the assessed risk of material misstatement.
C) It would result in a major increase to the audit fee.
D) It results in a shift in responsibilities away from the auditee's management to that of the service provider.

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