Which of the following is a requirement for an assurance engagement that may not be for a consulting engagement?

Which of the following is a requirement for an assurance engagement that may not be for a consulting engagement?
A . The internal audit activity has to ensure team members’ objectivity is not impaired.
B . Auditors cannot participate in an assurance engagement of a function for which they previously performed a consulting engagement.
C . The scope and objective of the engagement is agreed upon based on the engagement client’s needs.
D . The internal audit activity must ensure management actions have been implemented effectively or risk accepted.

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Answer: B