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The work of an internal auditor can be used to complement, but not substitute for, the work of the independent auditor. Which of the following factors is not one of the considerations listed by ASA 610 that is relevant in determining the effect of an internal auditor's work on the audit?
Virgin of Guadalupe
A representation of the Virgin Mary associated with a series of apparitions to Juan Diego on the Hill of Tepeyac in Mexico, and an iconic symbol in Mexican culture.
Indigenous Incarnation
The embodiment or manifestation of cultural or spiritual principles and beliefs in the customs and practices of indigenous peoples.
Latin America
A region in the Americas where Romance languages, primarily Spanish and Portuguese, are predominantly spoken, culturally rich and diverse due to indigenous and colonial influences.
Europe
A continent located entirely in the Northern Hemisphere and mostly in the Eastern Hemisphere, comprising of 44 countries and known for its rich cultural and historical heritage.
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