A.The external auditors might consider the procedures performed by the internal auditors because: 1.They are...
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Accounting
A.The external auditors might consider the procedures performed by the internal auditors because:
1.They are employees whose work must be reviewed during substantive testing.
2.They are employees whose work might affect the external auditors' work.
3.Their work impacts upon the cost/benefit tradeoff in evaluating inherent limitations.
4.Their degree of independence may be inferred by the nature of their work.
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