The most common forms of documentation that auditor uses to signify their understanding of the system of internal control include ________.
A)audit plan
B)only flowcharts
C)flowcharts, narratives, and logic diagrams
D)logic diagrams only

Question

Quizplus · Accepted Answer

The auditor typically uses a combination of flowcharts, narratives, and logic diagrams to signify their understanding of the system of internal control. While an audit plan is an important document that outlines the scope, objectives, and procedures of the audit, it is not typically used to document the auditor's understanding of the internal control system. Similarly, logic diagrams may be useful in certain situations, but they are not the only or most common form of documentation used by auditors. Therefore, the best choice is C, which includes all three of the most common forms of documentation used by auditors to signify their understanding of the system of internal control.

The Most Common Forms of Documentation That Auditor Uses to Signify