Which of the following will an auditor use to document an understanding of internal control?
A)Checklists,disclosures and procedures.
B)The audit report,internal control opinions and confirmations.
C)Workpapers,engagement letters and management representation letters.
D)Questionnaires,narratives and flowcharts.

Question

Quizplus · Accepted Answer

Auditors typically use questionnaires, narratives, and flowcharts to document their understanding of internal control. These tools help auditors identify potential areas of weakness or risk in internal control and provide a structured way to document their findings. Checklists, disclosures, and procedures may also be used, but they are generally less effective in providing a comprehensive understanding of internal control. The audit report, internal control opinions, and confirmations are not typically used to document the auditor's understanding of internal control, but rather represent the final outcome of the audit process. Workpapers, engagement letters, and management representation letters are important documents in the audit process, but they are not specific to documenting the auditor's understanding of internal control.

Which of the Following Will an Auditor Use to Document