Multiple Choice
When preparing a record of a client's internal control,the independent auditor sometimes uses a systems flowchart,which can best be described as a
A) Pictorial presentation of the flow of instructions in a client's internal computer system.
B) Diagram which clearly indicates an organization's internal reporting structure.
C) Graphic illustration of the flow of operations which is used to replace the auditor's internal control questionnaire.
D) Symbolic representation of a system or series of sequential processes.
Correct Answer:

Verified
Correct Answer:
Verified
Q4: One of the risks associated with internal
Q10: The concept of reasonable assurance in the
Q43: The extent of an entity's use of
Q55: The independent auditor selects several transactions in
Q59: An advantage of using systems flowcharts to
Q60: It is important for the CPA to
Q62: The auditor's communication of material weaknesses in
Q63: Before applying substantive procedures to the details
Q87: The normal sequence of documents and operations
Q92: Proper segregation of functional responsibilities in an