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External auditors should consider the work of internal auditors in their assessment of control risk.

A. Are internal auditors independent of management? Explain.

B. What is the difference between the primary objective of the external auditors and that of internal auditors? Explain.

C. Discuss the factors that should be considered by the external auditors in deciding how much, if any, reliance should be placed on the work of the internal auditors.

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