For which of the following judgments may an independent auditor share responsibility with an entity’s internal auditor who is assessed to be both competent and objective?
A. Assessment of inherent risk, yes; assessment of control risk, yes
B. Assessment of inherent risk, yes; assessment of control risk, no
C. Assessment of inherent risk, no; assessment of control risk, yes
D. Assessment of inherent risk, no; assessment of control risk, no
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