Which One of the Following Statements Is NOT Correct

Multiple Choice

Which one of the following statements is NOT correct?

A) It would be unusual to use both a narrative and a flowchart to describe the same system.
B) The advantage of the narrative description is the ease of describing the details of the internal controls.
C) The use of both questionnaires and flowcharts on the same engagement is highly desirable for understanding the client's system.
D) When reliable and understandable narratives, flowcharts, and questionnaires are available from the client, it is desirable to use them rather than have the auditor prepare his or her own documents.