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B is corrent because in considering whether the service auditor’s report is satisfactory, the professional standards require that the user auditor make inquiries concerning the service auditor’s professional reputation. 
A is incorrect because the user auditor will not in general review the audit programs followed by the service auditor.
C is incorrect because use of a service auditor’s report may result in an assessment of control risk below the maximum level.
D is incorrect because although an auditor may test controls at a service center, this is not ordinarily done as a step in determining whether the service auditor’s report is satisfactory.