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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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Answer:

A. Internal auditor's compliance with professional internal auditing standards.

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