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With regard to this assignment, which of the following should be the primary concern of the audit manager?

A manufacturing line supervisor joins the internal audit activity for a two-year rotational job assignment and is assigned to an accounts receivable audit.

With regard to this assignment, which of the following should be the primary concern of the audit manager?
A . Due professional care.
B . Individual independence.
C . Individual objectivity.
D . Organizational independence.

Answer: A

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