The Auditor Observes Client Employees in Obtaining an Understanding of the Internal

Multiple Choice

The auditor observes client employees in obtaining an understanding of the internal control in order to:

A) prepare a flowchart.
B) update information contained in the organisation and procedure manuals.
C) corroborate the information obtained during the initial phases of obtaining an understanding of the internal control.
D) determine the extent of compliance with quality control standards.