QUESTION 38 Before the external auditors decide to use the work of the internal audit function, they should always assign junior members of the audit team to assist the internal audit function O never be willing to accept work completed by the internal audit function O impartially assess the objectivity, competence and processes of the internal audit function O always be willing to accept work completed and documentation provided QUESTION 39 influences auditors' decisions about sample size. Inherent risk O Detection risk O Risk of material misstatement Control risk 0000 QUESTION 40 involves the examination of documents and physical assets. Observation Recording O Examination O Inspection