After the Auditor Has Prepared a Flowchart of the Accounting

Multiple Choice

After the auditor has prepared a flowchart of the accounting system and control procedures surrounding sales, and assessed the design of the system, the auditor would perform tests of controls for all control procedures:

A) documented in the flowchart.
B) considered to be deficiencies that might allow errors to enter the accounting system.
C) considered to be strengths that the auditor plans to use as a basis for an assessed level of control risk less than high.
D) that would aid in preventing irregularities.